the obligation on a person to pay the amount of the import duties (customs debt on importation) or export duties (customs debt on exportation) which apply to specific goods under the Community provisions in force, isikule pandud kohustus tasuda impordimaksude summa (tollivõlg sisseveol) või ekspordimaksude summa (tollivõlg väljaveol), mis maksuseaduste alusel kaubale määratakse