Where a customs debt is incurred for processed products resulting from the outward processing procedure or replacement products as referred to in Article 261(1), the amount of import duty shall be calculated on the basis of the cost of the processing operation undertaken outside the customs territory of the Union.
I gcás ina dtabhófar fiach custaim le haghaidh táirgí próiseáilte ar toradh an nós imeachta próiseála amach iad nó le haghaidh táirgí athsholáthair amhail dá dtagraítear in Airteagal 261(1), ríomhfar an méid dleachta ar allmhairí ar bhonn chostas na hoibríochta próiseála arna déanamh lasmuigh de chríoch chustaim an Aontais.