For products in respect of which the duty in the Common Customs Tariff is bound under the General Agreement on Tariffs and Trade, the binding shall be taken into account.
I gcás na dtáirgí a bhfuil an dleacht chomhtharaife chustam comhdhlúite ina leith faoi chuimsiú an Chomhaontaithe Ghinearálta ar Tharaifí agus Trádáil, cuirfear an comhdhlúthú san áireamh.