Customs authorities may grant an authorisation with retroactive effect also where the goods which were placed under a customs procedure are no longer available at the time when the application for such authorisation was accepted.
Féadfaidh údaráis chustaim údarú le héifeacht chúlghabhálach a thabhairt freisin i gcás nach raibh na hearraí a cuireadh faoi nós imeachta custaim ar fáil a thuilleadh tráth a glacadh iarratas ar údarú den sórt sin.