The preceding provisions shall not apply to such drawback of customs duties or charges having equivalent effect nor to such repay ment 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 drawback or repay ment does not exceed the amount imposed, directly or indirectly, on the products exported.
Ní bhainfidh na forálacha roimhe seo le haisíoc i leith dleachtanna custam nó muirear comhéifeachta ná le haisíoc cánachais indírigh, lena náirítear cánacha láimhdeachais, dleachtanna máil agus cánacha indíreacha eile mar a lamháiltear i gcás earraí a onnmhairiú ó Bhallstát go tríú tir, sa mhéid nach ngabhann an t-aisíoc sin thar an méid a forchuireadh, go díreach nó go hindíreach, ar na táirgí a onnnihairíodh.