Where, prior to their export from the customs territory of the Union, the returned goods had been released for free circulation duty-free or at a reduced rate of import duty because of a particular end-use, relief from duty under paragraph 1 shall be granted only if they are to be released for free circulation for the same end-use.
Na hearraí a tugadh ar ais, i gcás inar scaoileadh i saorchúrsaíocht saor ó dhleacht iad, nó ag ráta laghdaithe dleachta ar allmhairí mar gheall ar úsáid deiridh shonrach, sular onnmhairíodh iad ó chríoch custaim an Aontais, ní thabharfar faoiseamh ó dhleacht faoi mhír 1 ach amháin más le haghaidh na húsáide deiridh céanna atá siad le scaoileadh i saorchúrsaíocht.