Where a customs debt is incurred as a result of the acceptance of the customs declaration of goods for a customs procedure, other than temporary admission with partial relief from import duty, or of any other act having the same legal effect as such acceptance, the customs authorities shall enter the amount of import or export duty payable in the accounts within 14 days of the release of the goods.
I gcás ina dtabhófar fiach custaim de bharr gur glacadh le dearbhú custaim i leith earraí le haghaidh nós imeachta custaim, seachas ligean isteach sealadach le faoiseamh páirteach ó dhleacht ar allmhairí, nó de bharr aon ghnímh eile a bhfuil an éifeacht dlí chéanna aige agus glacadh den sórt sin, iontrálfaidh na húdaráis chustaim méid na dleachta ar allmhairí nó ar onnmhairí is iníoctha sna cuntais laistigh de cheithre lá dhéag ó thráth scaoilte na n-earraí.