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en toldskyld opstår det sted, hvor den i artikel 77, 78 og 81 omhandlede toldangivelse eller reeksportangivelse indgives.
a customs debt shall be incurred at the place where the customs declaration or the re-export declaration referred to in articles 77, 78 and 81 is lodged.
når varer skal føres ud af unionens toldområde, og der ikke indgives en toldangivelse eller en reeksportangivelse som angivelse forud for afgang, skal der indgives en summarisk udpassageangivelse til udpassagetoldstedet.
where goods are to be taken out of the customs territory of the union and a customs declaration or a re-export declaration is not lodged as pre-departure declaration, an exit summary declaration shall be lodged at the customs office of exit.
ikke-eu-varer, som skal føres ud af unionens toldområde, skal gøres til genstand for en reeksportangivelse, der skal indgives til det kompetente toldsted.
non-union goods to be taken out of the customs territory of the union shall be subject to a re-export declaration to be lodged at the competent customs office.
"klarerer" den person, der indgiver en toldangivelse, en angivelse til midlertidig opbevaring, en summarisk indpassageangivelse, en summarisk udpassageangivelse, en reeksportangivelse eller en reeksportmeddelelse i eget navn, eller den person, i hvis navn en sådan angivelse eller meddelelse foretages
"declarant" means the person lodging a customs declaration, a temporary storage declaration, an entry summary declaration, an exit summary declaration, a re-export declaration or a re-export notification in his or her own name or the person in whose name such a declaration or notification is lodged;