The simplified declaration referred to in Article 166 or the entry in the declarant's records referred to in Article 182, and the supplementary declaration shall be deemed to constitute a single, indivisible instrument taking effect, respectively, on the date on which the simplified declaration is accepted in accordance with Article 172 and on the date on which the goods are entered in the declarant's records.
Measfar gur ionstraim dhoroinnte, aonair a rachaidh i bhfeidhm, faoi seach, ón dáta a nglacfar leis an dearbhú simplithe i gcomhréir le hAirteagal 172 iad an dearbhú simplithe dá dtagraítear in Airteagal 166 nó an iontráil i dtaifid an dearbhóra dá dtagraítear in Airteagal 182, agus an dearbhú forlíontach.