If a new Member State avails itself of this right, any element not so replaced by the internal tax shall constitute the basic duty under Article 31.
Má bhaineann Ballstát nua leas as an gccart sin, beidh an eilimint nach gcumhdaítear leis an muirear inmheánach in ionannas leis an mbundleacht dá bhforáiltear in Airteagal 31.