v primerih, določenih v členu 21(1), izjave, katere besedilo je navedeno v Prilogi V, ki jo izvoznik da na računu, dobavnici ali na drugem trgovinskem dokumentu, ki dovolj natančno opisuje te izdelke, da jih je mogoče prepoznati (v nadaljevanju "izjava na računu").
in the cases specified in Article 21(1), a declaration, the text of which appears in Annex V, given by the exporter on an invoice, a delivery note or any other commercial document which describes the products concerned in sufficient detail to enable them to be identified (hereinafter referred to as the "invoice declaration").