If a customs authority establishes that a customs debt has been incurred under Article 79 or Article 82 in another Member State and the amount of import or export duty corresponding to that debt is lower than EUR 10000, the customs debt shall be deemed to have been incurred in the Member State where the finding was made.
Če carinski organ ugotovi, da je carinski dolg nastal v drugi državi članici na podlagi člena 79 ali člena 82, in je znesek uvozne ali izvozne dajatve, ki ustreza temu dolgu, manjši od 10000 EUR, se šteje, da je carinski dolg nastal v državi članici, v kateri je bilo to ugotovljeno.