(1) Kauba import on: 1) liiduvälise kauba vabasse ringlusse lubamise tolliprotseduurile või imporditollimaksudest osalise vabastusega ajutise impordi tolliprotseduurile suunamine; 2) välistöötlemise tolliprotseduuril oleva kauba suunamine vabasse ringlusse lubamise tolliprotseduurile; 3) muud juhud, millega kaasneb tollivõla tekkimine tolliseadustiku tähenduses.
defineeritakse kõikide Eesti õigusaktide ulatuses
(1) The import of goods means the following: 1) the placing of non-Union goods under the customs procedure of release for free circulation or the temporary importation customs procedure with partial relief from import customs duties; 2) the placing of goods covered by the outward processing procedure under the customs procedure of release for free circulation; 3) other cases which result in a customs debt within the meaning of the Customs Code.
defined within the scope of all Estonian legal instruments
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