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