Where an appeal has been lodged under Article 44 against the notification of the customs debt, the relevant period specified in the first subparagraph of paragraph 1 shall be suspended, from the date on which the appeal is lodged, for the duration of the appeal proceedings.
I gcás inar taisceadh achomharc faoi Airteagal 44 in aghaidh fhógra an fhéich custaim, cuirfear an tréimhse ábhartha a shonraítear sa chéad fhomhír de mhír 1 ar fionraí, ón dáta a thaiscfear an t-achomharc, ar feadh ré na n-imeachtaí achomhairc.