Where the customs debt is incurred as the result of an act which, at the time it was committed, was liable to give rise to criminal court proceedings, the three-year period laid down in paragraph 1 shall be extended to a period of a minimum of five years and a maximum of 10 years in accordance with national law.
I gcás ina dtabhófar an fiach custaim de bharr gnímh a d'fhéadfadh a bheith, tráth a ndearnadh é, ina chúis d'imeachtaí coiriúla cúirte a thionscnamh, déanfar an tréimhse trí bliana atá leagtha síos i mír 1 a fhadú go tréimhse cúig bliana ar a laghad agus tréimhse 10 mbliana ar a mhéid i gcomhréir leis an dlí náisiúnta.