meetmete rakendamine või tolliformaalsuste teostamine tolli poolt, et tagada tollijärelevalve alla kuuluvale kaubale kohaldatavate tollieeskirjade täitmine
the performance of specific acts such as examining goods, verifying the existence and authenticity of documents, examining the accounts of undertakings and other records, inspecting means of transport, inspecting luggage and other goods carried by or on persons and carrying out official inquiries and other similar acts with a view to ensuring that customs rules and, where appropriate, other provisions applicable to goods subject to customs supervision are observed
customs control - measures applied to ensure compliance with the laws and regulations which the customs are responsible for enforcing
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The measures may be general (e.g. in relation to all goods entering the customs territory), or may be specifically related to, e.g.: a) the location of the goods (customs surveillance zone, etc.); b) the nature of the goods (liable to a high rate of duty, etc.); c) the customs procedure applied to the goods (customs transit, etc.).
Järelevalvet vabatsooni piiride ja vabatsooni ning vabalao sisse- ja väljapääsude üle teostab toll. Vabatsooni piiril, vabatsoonis ja vabalaos toimuva tollikontrolli eeskirja kehtestab Vabariigi Valitsus määrusega.
