The preceding provisions shall not apply to such drawback of customs duties or charges having equivalent effect nor to such repayment of in direct taxation including turnover taxes, excise duties and other indirect taxes as is allowed when goods are exported from a Member State to a third country, in so far as such drawback or repayment does not exceed the amount imposed, directly or indirectly, on the products exported.
Ní bhainfidh na forálacha roimhe seo le haisíoc i leith dleachtanna custaim nó muirear comhéifeachta ná le haisíoc cánachais indírigh, lena n-áirítear cánacha láimhdeachais, dleachtanna máil agus cánacha indíreacha eile mar a lamháiltear i gcás earraí a onnmhairiú ó Bhallstát go tríú tir, sa mhéid nach ngabhann an t-aisíoc sin thar an méid a forchuireadh, go direach nó go hindíreach, ar na táirgí a onnmhairíodh.