2.The preceding provisions shall not apply to such a drawbackof customs duties or charges having equivalent effect nor to sucha repayment of indirect taxation including turnover taxes, exciseduties and other indirect taxes as is allowed when goods are exported from a Member State to a third country, insofar as such adrawback or repayment does not exceed the amount imposed, directly or indirectly, on the products exported.
2.Ní bhainfidh na forálacha roimhe seo le haisíoc i leith dleachtanna custaim nó muirear comhéifeachta ná le haisíoc cánachais indírigh, lena náirítear cánacha láimhdeachais, dleachtanna máil aguscánacha indíreacha eile mar a lamháiltear i gcás earraí a onnmhairiú ó Bhallstát go tríú tír, sa mhéid nach ngabhann an t-aisíocsin thar an méid a forchuireadh, go díreach nó go hindíreach, arna táirgí a onnmhairíodh.