Where the customs debt is incurred on the basis of Article 79 or 82, or where the notification of the customs debt results from a post-release control, interest on arrears shall be charged over and above the amount of import or export duty, from the date on which the customs debt was incurred until the date of its notification.
I gcás ina dtabhaítear an fiachas custaim ar bhonn Airteagal 79 nó Airteagal 82, nó i gcás ina bhfuil an fógra faoin bhfiachas custaim mar thoradh ar rialú iarscaoilte, déanfar ús a mhuirearú de bhreis ar mhéid na dleachta ar allmhairí nó ar onnmhairí, ón dáta a dtabhófar an fiach custaim go dtí an dáta a dtabharfar an fógra faoi.