Where the conversion of currency is necessary for reasons other than those referred to in paragraph 1, the value of the euro in national currencies to be applied within the framework of the customs legislation shall be fixed at least once a year.
I gcás inar gá airgeadra a chomhshó ar chúiseanna seachas na cúiseanna dá dtagraítear i mír 1, déanfar luach an euro in airgeadraí náisiúnta a bheidh le cur i bhfeidhm faoi chuimse na reachtaíochta custaim a shocrú uair in aghaidh na bliana ar a laghad.