TITLE IVCUSTOMS-APPROVED TREATMENT OR USE

CHAPTER 2CUSTOMS PROCEDURES

Section 1Placing of goods under a customs procedure

Article 61

The customs declaration shall be made:

  1. (a)

    in writing; or

  2. (b)

    using a data-processing technique where provided for by provisions laid down in accordance with the committee procedure or where authorized by the customs authorities; or

  3. (c)

    by means of a normal declaration or any other act whereby the holder of the goods expresses his wish to place them under a customs procedure, where such a possibility is provided for by the rules adopted in accordance with the committee procedure.