where it was incurred pursuant to Article 78 and where the formalities carried out in order to enable the preferential tariff treatment referred to in that Article to be granted are cancelled;
i gcás inar de bhun Airteagal 78 a tabhaíodh é agus i gcás ina gcuirtear ar ceal na foirmiúlachtaí a cuireadh i gcrích chun go bhféadfaí an chóireáil fhabhrach taraife dá dtagraítear san Airteagal sin a dheonú;