The basic principle should be that goods placed under a special procedure, or the products made from them, are to be assessed at the time when the customs debt is incurred.
Ba cheart gurbh é an bunphrionsabal gur tráth a dtabhaítear an fiach custaim a dhéanfaí measúnú ar na hearraí atá curtha faoi réir nós imeachta speisialta, nó ar na táirgí atá déanta astu.