1. The provisions of Regulation (EEC) No 574/86 shall apply, mutatis mutandis, to the supplementary trade mechanism provided for in Regulation (EEC) No 3651/90, subject to the provision of paragraph 2.
2. For the purposes of applying Regulation (EEC) No 3651/90 and Article 7 of Regulation (EEC) No 574/86, copy No 4 of the international Community transit document stamped by the office of destination, for use in accordance with the provisions of Article 3 (3) (b) of Council Regulation (EEC) No 2726/90 (11) shall be considered a declaration of entry for consumption in Portugal.
The provisions of the first subparagraph shall not preclude the use of simplified Community transit procedures. They may not, however, be treated as a ground for checks at the frontier.