30The latter point of view cannot be accepted. The presentation of goods to customs, required by Article 40 of the Customs Code, comprises in effect, taking account of Articles 43 and 45 of that code, a collateral obligation to lodge without delay a summary declaration or to comply without delay with the formalities to assign the goods concerned a customs destination, that is to say, if it is requested that they be placed under a customs regime, to complete a customs declaration. It is clear from the wording of the second paragraph of Article 43 of that code that both operations are carried out, as a general rule, simultaneously, because the period which the customs authorities can allow for that lodgement is not to extend beyond the first working day following the day on which the goods are presented to customs. In addition, under Article 44(1) of that code, the summary declaration must contain the particulars necessary for identification of the goods.
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