Section 53: Acceptance of goods declaration

1 Goods declaration which comply with the conditions prescribed in the Act and regulations made under this Act shall be accepted by the Service provided that the goods to which the declaration relate have been presented to the Service and are available for customs controls.

2 Where the Service approves that the goods declaration may take the form of an entry in the declarant's records and the Service has access to those records, the declaration shall be deemed to have been accepted the moment the goods are entered into the records.

3 Where a goods declaration is lodged at a customs office other than the office at which the goods are presented, the goods declaration shall be accepted when the office at which the goods are presented confirms the availability of the goods for the application of customs controls.

4 The date of acceptance of the goods declaration by the Service shall be the date of the application of the customs procedure.