Acceptance of a customs declaration
Article 87
1. Customs declarations which comply with the conditions laid down in this Chapter and with Article 76 shall be accepted by the customs authorities immediately, provided that the goods to which they refer have been presented to customs. 2. Except where otherwise provided, the date of acceptance of the customs declaration by the customs authorities shall be the date to be used for the application of the provisions governing the customs procedure for which the goods are declared and for all other import or export formalities. 3. The Commission shall adopt implementing acts laying down the procedural rules for accepting a customs declaration, including the application of those rules in the cases referred to in Article 91. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 283(4).