The entry in the accounts may be deferred in the case referred to in the second subparagraph of Article 102(3), until such time as the notification of the customs debt no longer prejudices a criminal investigation.
Féadfar an iontráil sna cuntais a chur siar sa chás dá dtagraítear sa dara fomhír d'Airteagal 102(3), go dtí nach ndéanfar dochar a thuilleadh d'imscrúdú coiriúil leis an bhfógra sin faoin bhfiach custaim.