(38) However, in this case, the exporter is under no obligation actually to consume the goods imported free of duty in the production process and the amount of credit is not calculated in relation to actual inputs used.
(38) Kusjuures, käesoleval juhul ei ole eksportija tegelikult kohustatud tollimaksuvabalt imporditud kaupa tootmisprotsessis tarbima ning krediidisumma arvutamise aluseks ei ole tegelikult tarbitud sisendid.