Where a consignment is made up of goods falling within different tariff subheadings, and dealing with each of those goods in accordance with its tariff subheading for the purpose of drawing-up the customs declaration would entail a burden of work and expense disproportionate to the import or export duty chargeable, the customs authorities may, upon application by the declarant, agree that import or export duty be charged on the whole consignment on the basis of the tariff subheading of the goods which are subject to the highest rate of import or export duty.
I gcás coinsíneachta ina mbeidh earraí a thagann faoi fho-cheannteidil éagsúla taraife agus go mbeadh ualach oibre agus caiteachais díréireach ann i gcomparáid leis an dleacht ar allmhairí nó ar onnmhairí is inmhuirir dá ndéileálfaí le gach ceann de na hearraí sin i gcomhréir lena fho-cheannteideal taraife chun críche an dearbhú a tharraingt suas, féadfaidh na húdaráis chustaim a chomhaontú, ar iarratas ón dearbhóir, go n-éileofaí dleacht ar allmhairí nó ar onnmhairí ar an gcoinsíneacht iomlán ar bhonn fho-cheannteideal taraife na n-earraí atá faoi réir an ráta dleachta is airde ar allmhairí nó ar onnmhairí.