All goods intended to be placed under a customs procedure, except for the free zone procedure, shall be covered by a customs declaration appropriate for the particular procedure.
Folófar na hearraí uile a bheartaítear a chur faoi nós imeachta custaim, seachas an nós imeachta saorchreasa, le dearbhú custaim a bheidh iomchuí don nós imeachta áirithe sin.