In the case of goods placed under another customs procedure or of goods in temporary storage, that period shall run from the end of the year in which the customs procedure concerned has been discharged or temporary storage has ended.
I gcás earraí a chuirfear faoi nós imeachta custaim eile nó earraí atá á stóráil go sealadach, rithfidh an tréimhse sin ó dheireadh na bliana ina ndéantar an nós imeachta custaim lena mbaineann a urscaoileadh nó ina dtiocfaidh deireadh leis an stóráil sealadach.