It is appropriate to take account of the good faith of the person concerned in cases where a customs debt is incurred through non-compliance with the customs legislation and to minimise the impact of negligence on the part of the debtor.
Is cuí meon macánta an duine lena mbaineann a chur san áireamh i gcásanna ina dtabhófar fiach custaim trí neamhchomhlíonadh na reachtaíochta custaim agus chun tionchar fhaillí an fhéichiúnaí a íoslaghdú.