Den i kodeksens artikel 107 anfoerte bogfoering i lagerregnskabet af varer, som er henfoert under toldoplagsproceduren i et oplag af type A, C eller D, skal ske paa tidspunktet for varernes fysiske oplaegning paa toldoplaget paa grundlag af de elementer, som er blevet konstateret eller godkendt af kontroltoldstedet eller af henfoerselstoldstedet i overensstemmelse med artikel 513, stk. 2.
Goods entered for the customs warehousing procedure in a type A, type C or type D warehouse shall be entered in the stock records in accordance with Article 107 of the Code at the time when they are physically placed in the customs warehouse, on the basis of particulars recognized or accepted by the supervising office or the office of entry for the procedure, in accordance with Article 513 (2).