Where it is not possible to determine precisely the time at which the customs debt is incurred, that time shall be deemed to be the time at which the customs authorities conclude that the goods are in a situation in which a customs debt has been incurred.
I gcás nach féidir tráth tabhaithe an fhéich chustaim a chinneadh go beacht, measfar gurb é an tráth a dtiocfaidh na húdaráis chustaim ar an tuairim go bhfuil na hearraí i staid inar tabhaíodh fiach custaim.