The placing and handling of consignments of the categories of animals and goods referred to in Article 47(1) under a customs procedure, including the entry or handling in customs warehouses or free zones, shall be subject to the presentation of the CHED by the operator responsible for the consignment to the custom authorities, without prejudice to the exemptions referred to in Article 48 and the rules referred to in Articles 53 and 54. At this stage, the CHED shall have been duly finalised in the IMSOC by the competent authorities of the border control post.
Maidir le coinsíneachtaí de chatagóirí ainmhithe agus earraí dá dtagraítear in Airteagal 47(1) a chur faoi nós imeachta custaim agus a láimhseáil faoi nós imeachta custaim ag na húdaráis chustaim, lena n-áirítear a dteacht isteach nó a láimhseáil i dtrádstórais shaora nó i dtrádstórais chustaim nó i gcriosanna saora, beidh siad faoi réir thíolacadh an CHED, agus é tugtha chun críche go cuí, ag an oibreoir atá freagrach as an gcoinsíneacht do na húdaráis custaim, gan dochar do na díolúintí dá dtagraítear in Airteagal 48 ná do na rialacha dá dtagraítear in Airteagal 53 agus in Airteagal 54.At this stage, the CHED shall have been duly finalised sa IMSOC ag údaráis inniúla an phoist rialaithe teorann.