Where it is established to the satisfaction of the customs authorities that goods have been repaired free of charge, either because of a contractual or statutory obligation arising from a guarantee or because of a manufacturing or material defect, they shall be granted total relief from import duty.
I gcás ina ndeimhneofar chun sástacht na n-údarás custaim gur deisíodh earraí saor in aisce, de bharr oibleagáide conarthaí nó de bharr oibleagáide reachtúla a d'eascair as ráthaíocht nó de bharr fabht déantúsaíochta nó fabht san ábhar, deonófar faoiseamh iomlán ina leith ó dhleacht ar allmhairí.