charges for interest under a financing arrangement entered into by the buyer and relating to the purchase of the imported goods, irrespective of whether the finance is provided by the seller or another person, provided that the financing arrangement has been made in writing and, where required, the buyer can demonstrate that the following conditions are fulfilled:
muirir ar ús faoi shocrú maoiniúcháin a rinne an ceannaitheoir agus a bhaineann leis na hearraí allmhairithe a cheannach, beag beann ar an é an díoltóir nó duine eile a chuir an maoiniú sin ar fáil, ar choinníoll go ndearnadh an socrú maoiniúcháin i scríbhinn agus má éilítear sin, go bhféadfaidh an díoltóir a léiriú go bhfuil na coinníollacha seo a leanas á gcomhlíonadh: