The customs authorities may accept that a person has goods placed under a customs procedure on the basis of a simplified declaration which may omit certain of the particulars referred to in Article 162 or the supporting documents referred to in Article 163.
Féadfaidh na húdaráis chustaim a ghlacadh go gcuireann duine earraí faoi nós imeachta custaim ar bhonn dearbhaithe shimplithe a bhféadfadh cuid de na sonraí dá dtagraítear in Airteagal 162 nó na doiciméid tacaíochta dá dtagraítear in Airteagal 163 a bheith in easnamh air.