If the goods have been placed under a customs procedure which has not been discharged or when a temporary storage did not end properly, and the place where the customs debt is incurred cannot be determined pursuant to the second or third subparagraphs of paragraph 1 within a specific time-limit, the customs debt shall be incurred at the place where the goods were either placed under the procedure concerned or were introduced into the customs territory of the Union under that procedure or were in temporary storage.
Más rud é gur cuireadh na hearraí faoi nós imeachta custaim nár urscaoileadh nó i gcás nach raibh deireadh mar is ceart ar stóráil shealadach, agus mura féidir an áit ina dtabhaítear an fiachas custaim a chinneadh de bhun na dara fomhíre agus na tríú fomhíre de mhír 1, laistigh de theorainn ama shonrach, tabhófar an fiach custaim ag an áit ar cuireadh na hearraí faoin nós imeachta lena mbaineann nó ag an áit ar tugadh isteach i gcríoch chustaim an Aontais iad faoin nós imeachta sin nó ag an áit a raibh siad á stóráil go sealadach.