Article 218 Customs formalities deemed to have been carried out by an act referred to in Article 141(1), (2), (4), (4a), (5) and (6) to (8) of Delegated Regulation (EU) 2015/2446 (Articles 6(3)(a), 139, 158(2), 172, 194 and 267 of the Code)F1

For the purposes of Articles 138, 139 and 140 of Delegated Regulation (EU) 2015/2446, the following customs formalities, as applicable, shall be deemed to have been carried out by an act referred to in Article 141(1), (2), (4), (4a), (5), and (6) to (8) of that Delegated Regulation:

1. (a)

   the conveying of the goods in accordance with Article 135 of the Code and the presenting of the goods to customs in accordance with Article 139 of the Code;

2. (b)

   the presenting of the goods to customs in accordance with Article 267 of the Code;

3. (c)

   the acceptance of the customs declaration by the customs authorities in accordance with Article 172 of the Code;

4. (d)

   the release of the goods by the customs authorities in accordance with Article 194 of the Code.