Where the customs debt is extinguished on the basis of point (h) of Article 124(1), Member States shall not be precluded from the application of penalties for failure to comply with the customs legislation.
I gcás ina múchfar an fiach custaim ar bhonn phointe (h) d'Airteagal 124(1), ní chuirfear bac ar Bhallstáit pionóis a chur i bhfeidhm mar gheall ar mhainneachtain an reachtaíocht chustaim a chomhlíonadh.