the defective nature of the goods was taken into consideration in drawing up the terms of the contract, in particular the price, before the goods were placed under a customs procedure involving the incurrence of a customs debt; or
i gcás inar cuireadh cineál lochtach na n-earraí san áireamh agus téarmaí an chonartha á ndréachtú, go háirithe an praghas, sular cuireadh na hearraí faoi nós imeachta custaim ina dtabhaítear fiach custaim; nó