If a customs authority establishes that a customs debt has been incurred under Article 79 or Article 82 in another Member State and the amount of import or export duty corresponding to that debt is lower than EUR 10000, the customs debt shall be deemed to have been incurred in the Member State where the finding was made.
Má shuíonn údarás custaim gur tabhaíodh fiach custaim faoi Airteagal 67 nó faoi Airteagal 70 i mBallstát eile agus más lú méid na dleachta ar allmhairí nó ar onnmhairí a fhreagraíonn don fhiach sin ná EUR 10000, measfar an fiach custaim a bheith tabhaithe sa Bhallstát inar suíodh amhlaidh.