Where goods to be destroyed, abandoned to the State, seized or confiscated are already subject to a customs declaration, the records shall include a reference to the customs declaration.
I gcás ina mbeidh earraí atá le díothú, le tréigean leis an Stát, le hurghabháil nó le coigistiú faoi réir dearbhaithe custaim cheana, áireofar sna taifid tagairt don dearbhú custaim sin.