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CAIBIDIL 4 Fiach custaim a mhúchadh
CHAPTER 4 Extinguishment of a customs debt
CAIBIDIL 4 Fiach custaim a mhúchadh
CHAPTER 4 Extinguishment of a customs debt
Fiach custaim a mhúchadh
Extinguishment of a customs debt
Fiach custaim a mhúchadh
Extinguishment of a customs debt
Chun críocha fiacha custaim a mhúchadh sna cásanna sin, níor cheart déileáil le stóráil shealadach ar bhealach difriúil ó nós imeachta custaim.
For the purposes of the extinguishment of a customs debt in those cases, temporary storage should not be treated differently to a customs procedure.
Ba cheart stóráil shealadach a chur le liosta foirmiúlachtaí custaim a chumhdaítear faoin bhforáil den Chód a fhorálann d'fhiacha custaim a mhúchadh de thoradh neamhchomhlíonta i gcás nach raibh aon tionchar suntasach iontu ar oibriú ceart an nós imeachta lena mbaineann, nach ndearnadh aon iarracht ar mheabhlaireacht, agus gur tugadh an scéal chun rialtachta ina dhiaidh sin.
Temporary storage should be added to the list of customs formalities covered by the provision of the Code that provides for the extinguishment of a customs debt due to non-compliance where the failure had no significant effect on the correct operation of the procedure concerned, did not constitute an attempt at deception, and the situation was subsequently regularised.