where goods released for free circulation duty-free, or at a reduced rate of import duty by virtue of their end-use, have been exported with the permission of the customs authorities;
i gcás inar onnmhairíodh, le cead ó na húdaráis chustaim, earraí a scaoileadh i saorchúrsaíocht saor ó dhleacht, nó ar ráta laghdaithe dleachta ar allmhairí, de bhua a n-úsáide deiridh;