Where several persons are liable for payment of the amount of import or export duty corresponding to one customs debt, they shall be jointly and severally liable for payment of that amount.
I gcás ina ndlífidh roinnt daoine leithleacha méid na dleachta ar allmhairí nó ar onnmhairí a fhreagraíonn d'fhiach custaim amháin a íoc, beidh siad faoi dhliteanas i gcomhpháirt agus go leithleach an méid sin a íoc.