Deferment of payment shall not be granted in respect of amounts of duty which, although relating to goods entered for a customs procedure which entails the obligation to pay such duty, are entered in the accounts in accordance with the provisions in force concerning acceptance of incomplete declarations, because the declarant has not, by the time of expiry of the period set, provided the information necessary for the definitive valuation of the goods for customs purposes or has not supplied the particulars or the document missing when the incomplete declaration was accepted.
Odlog plačila se ne more odobriti za zneske dajatev, ki so bili, kljub temu, da se nanašajo na blago, deklarirano za carinski postopek z obveznostjo plačila takšnih dajatev, vknjiženi skladno z veljavnimi določbami glede sprejema nepopolnih deklaracij, ker deklarant po poteku določenega roka ni predložil potrebnih podatkov za dokončno določitev carinske vrednosti blaga ali ni zagotovil navedb ali dokumentov, ki so manjkali ob sprejemu nepopolne deklaracije.