The person presenting the goods shall make a reference to the entry summary declaration or, in the cases referred to in Article 130, the customs declaration or temporary storage declaration which has been lodged in respect of the goods, except where the obligation to lodge an entry summary declaration is waived.
Déanfaidh an duine a thíolacfaidh na hearraí tagairt don dearbhú iontrála achomair nó, sna cásanna dá dtagraítear in Airteagal 130, don dearbhú custaim nó don dearbhú stórála sealadaí a taisceadh i ndáil leis na hearraí, ach amháin i gcás gur tarscaoileadh an oibleagáid dearbhú iontrála achomair a thaisceadh.