that person can show that no customs debt has arisen in respect of the goods in question in the course of operations which that person has undertaken in the two years preceding the decision referred to in paragraph 1;
gur féidir leis an duine sin a thaispeáint nár tháinig aon fhiach custaim aníos i ndáil leis na hearraí a bhí i gceist le linn na n-oibríochtaí a thug an duine sin fúthu sa 2 bhliain roimh an gcinneadh dá dtagraítear i mír 1;