Except where a rate of yield has been specified in Union legislation governing specific fields, the customs authorities shall set either the rate of yield or average rate of yield of the processing operation or where appropriate, the method of determining such rate.
Seachas i gcás ina sonrófar ráta brabaigh sa reachtaíocht Aontais lena rialaítear réimsí sonracha, socróidh na húdaráis chustaim ráta brabaigh nó meánráta brabaigh na hoibríochta próiseála nó, más iomchuí, an modh trína gcinnfear an ráta sin.