Naar de i kodeksens artikel 76 omhandlede forenklede fremgangsmaader for henfoersel under proceduren ikke anvendes, tillader ethvert toldsted, der af toldmyndighederne er bemyndiget til at meddele bevillinger efter en forenklet fremgangsmaade, at indgivelse af angivelsen til henfoersel under proceduren samtidig goer det ud for bevillingsansoegning.
Where the simplified procedures for entry for the procedure referred to in Article 76 of the Code are not applied, any customs office empowered by the customs authorities to grant authorizations using the simplified procedure, shall allow the lodging of the declaration entering goods for the procedure to constitute an application for authorization.