Article 10 Calculation of the payments on account

The amount of any payment on account which, in accordance with article 6 or 7 above, falls to be made in November 1992, December 1992 or January 1993 shall be determined in accordance with article 8 or 9 above, except that tax which the taxable person was liable to pay on goods imported from member States shall be excluded from the calculation of the total amount of tax.