The preceding provisions shall not apply to such a drawback of customs duties or charges having equivalent effect nor to such a repayment of indirect taxation including turnover taxes, excise duties and other indirect taxes as is allowed when goods are exported from a Member State to a third country, in so far as such a drawback or repayment does not exceed the amount imposed, directly or indirectly, on the products exported.
Ni bhainfidh na forálacha roimhe seo le haisioc i leith dleachtanna custaim nó muireur comhéifeachta ná le haisioc cánachais indírigh, lena n-áirítear cánacha láimhdeachais, dleachtanna máil agus cánacha indireacha eile mar a lamháiltear i gcás earraí a onnmhairiú ó Bhallstát go tríú tir, sa mhéid nach ngabhann an t-aisioc sin thar an méid a forchuireadh, go díreach nó go hindíreach, ar na táirgí a onnmhairíodh.