the rules for the calculation of the amount of import or export duty applicable to goods for which a customs debt is incurred in the context of a special procedure, which supplement the rules laid down in Articles 85 and 86;
na rialacha maidir leis an méid dleachta ar allmhairí nó ar onnmhairí is infheidhme ar earraí a ríomh, ar earraí iad a bhfuil fiach custaim arna thabhú ina leith i gcomhthéacs nós imeachta speisialta, ag forlíonadh na rialacha atá leagtha síos in Airteagal 85 agus in Airteagal 86;