Where the information available to the customs authorities enables them to establish that the customs debt may have been incurred in several places, the customs debt shall be deemed to have been incurred at the place where it was first incurred.
I gcás ina gcuirfidh an fhaisnéis atá ar fáil do na húdaráis chustaim ar a gcumas a shuíomh go bhféadfaí an fiach custaim a thabhú in áiteanna leithleacha, measfar an fiach custaim a bheith tabhaithe ag an áit ar tabhaíodh den chéad uair é.