Article 1

From 1 July 2009 until 31 December 2010 the lodging of the entry summary declaration referred to in Articles 1(17) and 183 of Regulation (EEC) No 2454/93 shall not be mandatory.

That entry summary declaration can be lodged on a voluntary basis.

Where in accordance with paragraph 1 the entry summary declaration is not lodged, the risk analysis referred to in Article 184d of Regulation (EEC) No 2454/93 shall be carried out by the customs authorities at the latest upon presentation of the goods at arrival in the customs territory of the Community, where appropriate on the basis of the declaration for temporary storage or the customs declaration covering the goods or any other information available for these goods.

Where in accordance with paragraph 1 the entry summary declaration is not lodged, the provisions regarding goods brought into the customs territory of the Community laid down in Title III of Regulation (EEC) No 2913/92 and in Part I Title VI of Regulation (EEC) No 2454/93 as applicable on 30 June 2009 shall apply.