No repayment or remission shall be granted when the situation which led to the notification of the customs debt results from deception by the debtor.
Ní dheonófar aon aisíoc ná aon loghadh nuair is de bharr go ndearna an féichiúnaí calaois a d'eascair an staid arbh é an fógra faoin bhfiach custaim an deireadh a bhí léi.