Lodging a customs declaration prior to the presentation of goods to customs
Article 86
1. A customs declaration may be lodged prior to the expected presentation of the relevant goods to customs. If the goods are not presented within 30 days of the date of the lodging of the customs declaration, the customs declaration shall be deemed not to have been lodged. 2. The Commission shall adopt implementing acts laying down the procedural rules for lodging a customs declaration as referred to in paragraph 1 of this Article. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 283(4).