However, it should also be possible, where economically justified, to assess the goods at the time when they were placed under a special procedure.
Ar a shon sin, ba cheart go mbeadh sé indéanta freisin, i gcás ina mbeidh bonn eacnamaíoch leis, measúnú a dhéanamh ar na hearraí tráth ar cuireadh faoi réir nós imeachta speisialta iad.