Waste and scrap resulting from the destruction of goods placed under the end-use procedure shall be deemed to be placed under the customs warehousing procedure.
Measfar fuíoll agus dramhaíl a thig as díothú earraí a chuirtear faoin nós imeachta úsáide deiridh, measfar iad mar earraí a chuirtear faoin nós imeachta stórasaithe custaim.