‘However, the dates of the upgrading of the National Import Systems for the Member State where the goods are deemed to be declared, as referred to in the Annex to Implementing Decision 2014/255/EU, the following shall apply:
Dans les cas visés à l'article 141, paragraphe 2, premier alinéa, et paragraphe 3, le destinataire est considéré comme déclarant et, le cas échéant, comme débiteur.