Amendments and/or arguments filed under
Article 34 PCT should preferably be filed together with the demand. However, they also have to be taken into account by the EPO as IPEA if they are filed before expiry of the time limit for filing the demand (see
point 323). Subsequently filed amendments and/or arguments will only be taken into account by the EPO as IPEA if they are received before the point at which preparation of a written opinion or the IPER has actually started. Moreover, if a second written opinion is established (see
point 372), subsequently filed amendments and/or arguments will be taken into account together with the reply to the second written opinion. Amendments and/or arguments not taken into account by the EPO as IPEA may be (re-)filed with the elected Offices upon entry into the national phase.