Where, by reason of unforeseeable circumstances or force majeure, the obligation laid down in Article 135(1) cannot be complied with, the person bound by that obligation or any other person acting on that person's behalf shall inform the customs authorities of the situation without delay.
I gcás nach féidir an oibleagáid atá leagtha síos in Airteagal 135(1) a chomhlíonadh de bharr imthosca nárbh fhéidir a thuar nó force majeure, cuirfidh an duine a mbeidh an oibleagáid sin de cheangal air nó aon duine eile a bheidh ag gníomhú thar ceann an duine sin an fhaisnéis sin in iúl do na húdaráis chustaim gan mhoill.