The customs authorities may refrain from charging interest on arrears where it is established, on the basis of a documented assessment of the situation of the debtor, that to charge it would create serious economic or social difficulties.
Féadfaidh na húdaráis chustaim staonadh ó ús a mhuirearú ar riaráistí i gcás ina suífear ar bhonn measúnaithe dhoiciméadaithe ar staid an fhéichiúnaí, go gcothófaí deacrachtaí tromchúiseacha eacnamaíocha nó sóisialta dá ndéanfaí é a mhuirearú.