Obrazec za obračun davka se lahko pošlje pozneje kot zahtevek, vendar ne več kakor tri mesece po zahtevku in nikakor ne več kakor šest mesecev od dneva, ko carinski organi začnejo postopek pridobivanja plačila.
The taxation form may be sent later than the claim, though not more than three months from the claim and in any event not more than six months from the date on which the customs authorities initiate the recovery proceedings.