Toldmyndighederne kan lade bestemmelserne i stk. 2 omfatte tilfælde, hvor den person, som fakturaen er udstedt til, er etableret i den medlemsstat, hvor toldværdien angives.
The customs authorities may extend the provisions of paragraph 2 to cases where the person to whom the invoice is made out is established in the Member State in which the customs value is declared.