tolli poolt tollialaste õigusaktide alusel tehtud toiming, millega tehakse lahend üksikjuhu suhtes ningmillel on õiguslikud tagajärjed asjaomase isiku või asjaomaste isikute jaoks;
Decision means any act by the customs authorities pertaining to the customs legislation giving a ruling on a particular case, and having legal effects on the person or persons concerned.
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