Where paragraph 2 does not apply, the customs debt shall be notified to the debtor by the customs authorities when they are in a position to determine the amount of import or export duty payable and take a decision thereon.
Kadar se odstavek 2 ne uporablja, carinski organi obvestijo dolžnika o carinskem dolgu, ko lahko določijo znesek plačljive uvozne ali izvozne dajatve in o njem odločijo.