payments or a guarantee which should have been made or provided in respect of import or export duty, as the case may be, have not been made or provided within the prescribed period;
i gcás nár cuireadh ar fáil laistigh den tréimhse a leagtar síos íocaíochtaí nó ráthaíocht ba cheart a bheith déanta nó curtha ar fáil maidir le dleacht ar allmhairí nó ar onnmhairí;