Where the end-use for which the goods in question are to be released for free circulation is no longer the same, the amount of import duty shall be reduced by any amount collected on the goods when they were first released for free circulation.
I gcás nach ionann níos mó an úsáid deiridh a bhfuil na hearraí le scaoileadh i saorchúrsaíocht di, laghdófar méid na dleachta ar allmhairí den mhéid a bailíodh ar na hearraí nuair a scaoileadh i saorchúrsaíocht iad den chéad uair.