Since the Revised Kyoto Convention favours the lodging, registering and checking of the customs declaration prior to the arrival of the goods and, furthermore, the dissociation of the place where the declaration is lodged from the place where the goods are physically located, it is appropriate to provide for centralised clearance at the place where the economic operator is established.
Tar éis gurb é rogha Choinbhinsiún athbhreithnithe Kyoto taisceadh, clárú agus seiceáil an dearbhaithe custaim a dhéanamh roimh theacht na n-earraí agus, chomh maith leis sin, an áit ina dtaisctear an dearbhú a dhícheangal ón áit a bhfuil na hearraí lonnaithe go fisiciúil, is cuí foráil a dhéanamh d'imréiteach lárnaithe san áit a bhfuil an t-oibreoir eacnamaíoch bunaithe.