The first subparagraph shall apply where a customs debt is incurred in respect of scrap and waste resulting from the destruction of such goods.
Beidh feidhm ag an gcéad fhomhír i gcás ina dtabhófar fiach custaim i ndáil le fuíoll agus le dramhaíl a bheidh mar thoradh ar dhíothú na n-earraí sin.