where the goods have been used for purposes other than those laid down for the application of the duty exemption or reduced duty rate and the applicable import duty has been paid.
i gcás inar baineadh úsáid as na hearraí chun críocha seachas na críocha a leagtar síos i leith fheidhmiú na díolúine ó dhleacht nó feidhmiú an ráta laghdaithe dleachta agus gur íocadh an dleacht ar allmhairí atá infheidhme.