Where the application for repayment or remission is based on the existence, at the time when the declaration for release for free circulation was accepted, of a reduced or zero rate of import duty on the goods under a tariff quota, a tariff ceiling or other favourable tariff measures, repayment or remission shall be granted provided that, at the time of lodging the application accompanied by the necessary documents, either of the following conditions are fulfilled:
I gcás ina mbunaítear an t-iarratas ar aisíocaíocht nó loghadh, tráth ar glacadh an dearbhú maidir le scaoileadh le haghaidh saorchúrsaíochta, ar ráta laghdaithe nó nialasach dleachta ar allmhairí a bheith ann i ndáil leis na hearraí faoi thairif-chuóta, uasteorainn taraife nó bearta fabhracha taraife eile, deonófar aisíocaíocht nó loghadh ar choinníoll go gcomhlíontar ceachtar de na coinníollacha seo a leanas, tráth a dtaiscfear an t-iarratas agus na doiciméid riachtanacha ag gabháil leis: