Toldmyndighederne kan tillade, at toldangivelsen har form af en indskrivning i klarererens regnskaber, forudsat at toldmyndighederne har adgang til disse data i klarererens elektroniske system, og at kravene til den fornødne udveksling af data mellem toldsteder opfyldes.
The customs authorities may allow the customs declaration to take the form of an entry in the declarant’s records, provided that the customs authorities have access to those data in the declarant’s electronic system and that the requirements for any necessary exchange of such data between customs offices are met.