Where the amount of a customs debt is determined on the basis of the tariff classification, quantity, value for customs purposes and origin of the import goods at the time of acceptance of the declaration of their placing under temporary importation and where this declaration was accepted before accession, these elements are those resulting from the legislation applicable before accession in the new Member State concerned.
Nuair a chinntear méid an fhiachais chustaim ar bhonn rangú taraife, chainníocht, chustamluach agus thionscnamh na n-earraí allmhairíochta tráth glactha an dearbhaithe iad a bheith curtha faoi allmhairiú sealadach agus nuair a glacadh leis an dearbhú sin roimh an aontachas, is iad na heilimintí sin na heilimintí a thig ón reachtaíocht is infheidhme roimh an aontachas sa Bhallstát nua i dtrácht.