Den aendring af den toldmaessige stilling, der er omhandlet i EF-toldkodeksens artikel 115, stk. 3, indtraeder ved anvendelse af aekvivalensordningen uden forudgaaende udfoersel for indfoerselsvarerne og de aekvivalente varer paa det tidspunkt, hvor afslutningsangivelsen antages.
In the case of equivalent compensation without prior exportation, the change in customs status of the import goods and the equivalent goods, referred to in Article 115 (3) of the Code, shall take place at the time of acceptance of the declaration discharging the procedure.