in a case falling under Article 3(2), the conduct in connection with which the confiscation order was issued does not constitute a criminal offence under the law of the executing State; however, in cases that involve taxes or duties or customs and exchange regulations, the recognition or execution of the confiscation order shall not be refused on the grounds that the law of the executing State does not impose the same kind of taxes or duties or does not provide for the same type of rules as regards taxes and duties or the same type of customs and exchange regulations as the law of the issuing State;
más rud é, i gcás a thagann faoi Airteagal 3(2), nach cion faoi dhlí an Stáit fhorghníomhaithigh é an t-iompar ar a bhfuil an t-ordú coigistíochta eisithe; mar sin féin, i gcásanna a bhaineann le cánacha nó dleachtanna, nó le rialacháin chustaim agus mhalairte, ní dhéanfar aithint nó forghníomhú an ordaithe coigistíochta a dhiúltú ar an bhforas nach ngearrtar cáin ná dleachtanna den chineál céanna faoi dhlí an Stáit fhorghníomhaithigh nó nach ndéantar foráil do rialacha den chineál céanna ann maidir le cánacha agus dleachtanna nó rialacháin chustaim agus mhalairte is atá i ndlí an Stáit eisiúna;