Without prejudice to the provisions in force relating to non-recovery of the amount of import or export duty corresponding to a customs debt in the event of the judicially established insolvency of the debtor, a customs debt on import or export shall be extinguished in any of the following ways:
Gan dochar do na forálacha atá i bhfeidhm maidir le neamh-aisghabháil mhéid na dleachta a fhreagraíonn d'fhiach custaim i gcás dhócmhainneacht an fhéichiúnaí a deimhníodh go breithiúnach, déanfar fiach custaim maidir le hallmhairiú nó le honnmhairiú a mhúchadh ar aon cheann de na bealaí seo a leanas: