Where, in accordance with Article 76, import goods are released for free circulation without being presented to customs and before the corresponding declaration is lodged, and the rules of assessment relating to those goods were ascertained or accepted at the time when the goods were placed under the customs warehousing arrangements, the said rules shall be considered to be those to be taken into account for the purposes of Article 214, without prejudice to a post-clearance examination within the meaning of Article 78.
Kadar je v skladu s členom 76 uvozno blago dano v prosti promet, ne da bi bilo predloženo carini in preden je vložena ustrezna deklaracija, podlage za izračun dajatev za to blago pa so bile preverjene ali sprejete v trenutku, ko je bilo blago dano v postopek carinskega skladiščenja, se šteje, da je omenjene podlage treba upoštevati za namene člena 214 in to brez poseganja v naknadno preverjanje v pomenu iz člena 78.