No customs debt shall be notified to the debtor after the expiry of a period of three years from the date on which the customs debt was incurred.
Ní fhéadfar fógra a thabhairt don fhéichiúnaí maidir le fiach custaim tar éis dul in éag do thréimhse trí bliana ón dáta ar tabhaíodh an fiach custaim.