The amount of import or export duty shall be determined on the basis of those rules for calculation of duty which were applicable to the goods concerned at the time at which the customs debt in respect of them was incurred.
Cinnfear an méid dleachta ar allmhairí nó ar onnmhairí ar bhonn na rialacha sin chun méid na dleachta a ríomh a bhí infheidhme i leith na n-earraí lena mbaineann tráth ar tabhaíodh an fiach custaim maidir leo.