This single inward processing procedure should also cover destruction, except where destruction is carried out by, or under the supervision of, customs.
Ba cheart an díothú a chumhdach leis an nós imeachta próiseála isteach aonair sin freisin ach amháin nuair is é an custam a dhéanann an díothú nó nuair is faoina stiúir a dhéantar é.