Filers who named this exact article number in their own text. It is their sentence, not our reading — and not a causal claim.
| Who | Country | What they wrote |
|---|---|---|
| Forum Przewoźników Ekspresowych | PL | fter the goods have been released. 6. Possession of documents required for application of the provisions. We propose rewording of Art. 40 of the Proposal in such a way to make it clear that in the event of an representative acting, until the goods are released ↗ |
| University of Bologna - PhD thesis | IT | ustoms debt liability on the basis of unlawful introduction by ruling that: When the presentation of goods to customs required by Article 40 of the Customs Code is accompanied by the lodging of a summary declaration or of a customs declaration which gives a de ↗ |
Source: public consultation submissions and position papers. n = 2 mentions; counted as a literal reference to the article number.