For saa vidt det er fastsat i overenskomster, der er indgaaet mellem Faellesskabet og visse tredjelande, at der ved indfoersel i de paagaeldende tredjelande skal indroemmes praeferencetoldbehandling for varer med oprindelse i Faellesskabet i henhold til disse overenskomster, dog paa betingelse af, at der, naar varerene er frembragt under proceduren for aktiv foraedling, skal betales importafgifter for ikke-faellesskabsvarer, som er medgaaet til deres fremstilling, medfoerer paategningen af de noedvendige dokumenter for at opnaa denne praeferencetoldbehandling i tredjelande, at der opstaar toldskyld ved indfoersel.
In so far as agreements concluded between the Community and certain third countries provide for the granting on importation into those countries of preferential tariff treatment for goods originating in the Community within the meaning of such agreements, on condition that, where they have been obtained under the inward processing procedure, non-Community goods incorporated in the said originating goods are subject to payment of the import duties payable thereon, the validation of the documents necessary to enable such preferential tariff treatment to be obtained in third countries shall cause a customs debt on importation to be incurred.