Except where otherwise provided, the competent customs office for placing the goods under a customs procedure shall be the customs office responsible for the place where the goods are presented to customs.
Seachas nuair a sholáthrófar a mhalairt, beidh an oifig inniúil custaim lena gcuirtear na hearraí faoi nós imeachta custaim freagrach as an áit ina dtíolactar na hearraí do lucht custaim.