The customs debt on import or export shall be incurred even if it relates to goods which are subject to measures of prohibition or restriction on import or export of any kind.
Tabhófar an fiach custaim i dtaca le hallmhairiú nó le honnmhairiú fiú má bhaineann sé le hearraí atá faoi réir bearta toirmisc nó srianta de chineál ar bith ar allmhairiú nó ar onnmhairiú.