The customs authorities need not enter in the accounts amounts of import or export duty which, pursuant to Article 103, correspond to a customs debt which could no longer be notified to the debtor.
Ní gá go n-iontrálfadh na húdaráis chustaim sna cuntais méideanna dleachta ar allmhairí nó ar onnmhairí, de bhun Airteagal 103, a fhreastalaíonn d'fhiach custaim nárbh fhéidir a thuilleadh fógra ina leith a thabhairt don fhéichiúnaí.