If it is not possible to determine that place, the customs debt shall be incurred at the place where the customs authorities conclude that the goods are in a situation in which a customs debt is incurred.
I gcás nach féidir an áit sin a chinneadh, tabhófar an fiach custaim ag an áit a dtiocfaidh na húdaráis chustaim ar an tuairim maidir léi go bhfuil na hearraí i staid inar tabhaíodh fiach custaim.