Kauba üle tollipiiri toimetamisel peab isik esitama kaubadeklaratsiooni juhul, kui kauba tolliväärtus ületab 1000 krooni. Kaubadeklaratsiooni võib esitada ka juhul, kui kauba tolliväärtus ei ületa 1000 krooni.
The provisions of this chapter shall be without prejudice to the specific provisions regarding the determination of the value for customs purposes of goods released for free circulation after being assigned a different customs-approved treatment or use
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