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any person liable for payment of a customs debt, the person who, on a purchase and sale, receives the credit, i.e. the purchaser, isik, kes on vastutav tollivõlast tuleneva maksusumma tasumise eest
debtor . Tolliterminite baas. Estonian Language Institute, Sõnaveeb 2026. https://sonaveeb.ee/search/unif//tlt/debtor/1/eng (04.07.2026)
