In the case of goods released for free circulation duty-free or at a reduced rate of import duty on account of their end-use, that period shall run from the end of the year in which they cease to be subject to customs supervision.
I gcás earraí a scaoilfear i saorchúrsaíocht saor ó dhleacht nó ag ráta laghdaithe dleachta ar allmhairí de bharr a n-úsáide deiridh, rithfidh an tréimhse sin ó dheireadh na bliana ina scoirfidh siad de bheith faoi réir maoirseachta custaim.