In the cases referred to in point (e) of paragraph 1, the customs debt shall, nevertheless, for the purposes of penalties applicable to customs offences, be deemed not to have been extinguished where, under the law of a Member State, import or export duty or the existence of a customs debt provide the basis for determining penalties.
Sna cásanna amhail dá dtagraítear i bpointe (e) de mhír 1, measfar mar sin féin, chun críocha na bpionós is infheidhme maidir le cionta custaim, nach mbeidh an fiach custaim múchta i gcás inarb é dleacht ar allmhairí nó ar onnmhairí nó fiach custaim an bunús, faoi dhlí Ballstáit, ar a gcinntear pionóis.