Naar angivelsen er indgivet, inden de varer, den vedroerer, er ankommet til toldstedet eller til et andet af toldmyndighederne anvist sted, kan den foerst antages, efter at de paagaeldende varer er frembudt for toldmyndighederne.
Where a declaration has been lodged before the goods to which it relates have arrived at the customs office or at another place designated by the customs authorities, it may be accepted only after the goods in question have been presented to customs.