Where several persons are liable for payment of the amount of import or export duty corresponding to the customs debt and remission is granted, the customs debt shall be extinguished only in respect of the person or persons to whom the remission is granted.
I gcás ina ndlífidh líon daoine méid na dleachta ar allmhairí nó ar onnmhairí a fhreagraíonn don fhiach custaim a íoc agus go ndeonaítear loghadh, ní mhúchfar an fiach custaim ach amháin i ndáil leis an duine nó leis na daoine a ndeonaítear an loghadh dóibh.