Prepoved iz prvega odstavka se nanaša na kakršno koli delno ali celotno povračilo, odpustitev ali neplačilo carinskih dajatev ali dajatev z enakim učinkom, ki se lahko uporablja v Skupnosti ali v Sloveniji izrecno ali posledično, za materiale, uporabljene pri izdelavi, in za izdelke, za katere velja pododstavek b) prvega odstavka zgoraj, takrat, ko se izdelki, pridobljeni iz omenjenih materialov, izvozijo, in ne, če tam ostanejo za domačo porabo.
The prohibition in paragraph 1 shall apply to any arrangement for refund, remission or non-payment, partial or complete, of customs duties or charges having an equivalent effect, applicable in the Community or in Slovenia to materials used in the manufacture and to products covered by paragraph 1(b) above, where such refund, remission or non-payment applies, expressly or in effect, when products obtained from the said materials are exported and not when they are retained for home use there.