the moment when a customs declaration is accepted for the placing of goods under a customs procedure where it is established subsequently that a condition governing the placing of the goods under that procedure or the granting of a duty exemption or a reduced rate of import duty by virtue of the end-use of the goods was not in fact fulfilled.
ag an tráth a nglacfar le dearbhú custaim chun earraí a chur faoi nós imeachta custaim i gcás ina suífear ina dhiaidh sin nár comhlíonadh iarbhír coinníoll lena rialaítear earraí a chur faoin nós imeachta sin nó deonú díolúine ó dhleacht nó ráta laghdaithe dleachta ar allmhairiú de bhua úsáide deiridh earraí.