Pred vsakim posojanjem, dajanjem za varščino, oddajo ali prenosom pred iztekom v odstavku 1 navedenega roka, je treba najprej plačati ustrezno uvozno dajatev za zadevno lastnino po stopnji, ki se uporablja na dan izposoje, dajanja za varščino, oddaje ali prenosa, na podlagi vrste lastnine in carinske vrednosti, ki jo tisti dan ugotovijo ali sprejmejo pristojni organi.
ANY LOAN , GIVING AS SECURITY , HIRING OUT OR TRANSFER BEFORE THE EXPIRY OF THE PERIOD REFERRED TO IN PARAGRAPH 1 SHALL ENTAIL PAYMENT OF THE RELEVANT IMPORT DUTIES ON THE PROPERTY CONCERNED , AT THE RATE APPLYING ON THE DATE OF SUCH LOAN , GIVING AS SECURITY , HIRING OUT OR TRANSFER , ON THE BASIS OF THE TYPE OF PROPERTY AND THE CUSTOMS VALUE ASCERTAINED OR ACCEPTED ON THAT DATE BY THE COMPETENT AUTHORITIES.