The customs authorities need not enter in the accounts amounts of import or export duty which, pursuant to Article 103, correspond to a customs debt which could no longer be notified to the debtor.
Carinskim organom ni treba vknjižiti zneskov uvozne ali izvozne dajatve, ki na podlagi člena 103 ustrezajo carinskemu dolgu, o katerem ni več mogoče obvestiti dolžnika.