Where goods may be released subject to certain conditions which govern either the determination of the amount of import or export duty payable or its collection, entry in the accounts shall take place within 14 days of the day on which the amount of import or export duty payable is determined or the obligation to pay that duty is fixed.
I gcás inar féidir earraí a scaoileadh faoi réir coinníollacha áirithe a rialaíonn méid na dleachta ar allmhairí nó ar onnmhairí is iníoctha a chinneadh nó a bhailiú, déanfar an iontráil sna cuntais laistigh de cheithre lá dhéag ón lá a gcinnfear méid na dleachta is iníoctha ar allmhairí nó ar onnmhairí nó laistigh de cheithre lá dhéag ón lá a shocrófar an oibleagáid maidir leis an dleacht sin a íoc.