The amount of import or export duty payable shall be determined by the customs authorities responsible for the place where the customs debt is incurred, or is deemed to have been incurred in accordance with Article 87, as soon as they have the necessary information.
Is iad na húdaráis chustaim atá freagrach as an áit a dtabhaítear an fiach custaim, nó a mheasfar é a bheith tabhaithe i gcomhréir le hAirteagal 87 inti, a chinnfidh méid na dleachta ar allmhairí nó ar onnmhairí is iníoctha, a luaithe is a bheidh an fhaisnéis riachtanach acu.