For the purposes of penalties as applicable to customs offences, the customs debt shall nevertheless be deemed to have been incurred where, under the law of a Member State, import or export duty or the existence of a customs debt provide the basis for determining penalties.
Chun críocha pionós is infheidhme i leith cionta custaim, measfar áfach gur tabhaíodh fiach custaim i gcás ina gcuirfidh dleacht ar allmhairí nó ar onnmhairí, nó ina gcuirfidh marthain féich custaim, an bonn ar fáil ar a gcinnfear pionóis faoi dhlí Ballstáit.