The time-limit for payment of the amount of import or export duty corresponding to a customs debt shall be suspended in any of the following cases:
An teorainn ama le haghaidh íocaíochta mhéid na dleachta ar allmhairí nó ar onnmhairí a fhreagraíonn d'fhiach custaim, cuirfear ar fionraí í in aon cheann de na cásanna seo a leanas: