In the case of goods released for free circulation in circumstances other than those referred to in the third subparagraph, or goods declared for export, that period shall run from the end of the year in which the customs declarations for release for free circulation or export are accepted.
I gcás earraí a scaoilfear i saorchúrsaíocht in imthosca seachas na himthosca dá dtagraítear sa tríú mír, nó i gcás earraí a dhearbhófar lena n-onnmhairiú, rithfidh an tréimhse sin ó dheireadh na bliana ina nglacfar na dearbhuithe custaim maidir le scaoileadh i saorchúrsaíocht nó maidir le honnmhairiú.