TRADE|tariff policy|customs regulations
- an áit a dtabhaítear an fiach custaim Tagairt Faomhadh an téarma seo mar chuid de Thionscadal Lex
- ga
- Comhthéacs 'Is iad na húdaráis custaim atá freagrach as an áit a dtabhaítear an fiach custaim, nó a mheasfar é a bheith tabhaithe i gcomhréir le hAirteagal 55 inti, a chinnfidh méid na dleachta ar allmhairí nó ar onnmhairí is iníoctha, a luaithe is a bheidh an fhaisnéis riachtanach acu.' Tagairt "Rialachán (CE) Uimh. 450/2008 lena leagtar síos Cód Custaim an Chomhphobail (Cód Custaim Nuachóirithe), CELEX:32008R0450/GA"
- place where the customs debt is incurred
- en
- Sainmhíniú a place where the customs declaration or the re-export notification is lodged or where the supplementary declaration is to be lodged or, in all other cases, a place where the events from which a customs debt arises occur Tagairt "COM-FI, based on: Regulation (EC) No 450/2008 of the European Parliament and of the Council of 23 April 2008 laying down the Community Customs Code (Modernised Customs Code), Art. 55 (1), CELEX:32008R0450/EN"