Fast sættes toldskylden på grundlag af tariferingen, told værdien og mængden af de indførte varer på tids punktet for accept af angivelsen af deres henførsel under toldoplag, og er denne angivelse accepteret inden tiltrædelsen, følger disse elementer af den lovgivning, der før tiltrædelsen var gældende i den pågældende nye medlemsstat.
Where the amount of a customs debt is determined on the basis of the tariff classification of the import goods, the value for customs purposes and the quantity of the import goods at the time of acceptance of the declaration of their placing under customs warehousing and where this declaration was accepted before accession, these elements are those resulting from the legislation applicable before accession in the new Member State concerned.