“Customs office of exit” means the customs office designated by the customs authorities in accordance with the customs rules to which goods must be presented before they leave the customs territory of the Community and at which they will be subject to customs controls relating to the completion of exit formalities, and appropriate risk-based controls.’;
väljumistolliasutus — tolli poolt vastavalt tollieeskirjadele määratud tolliasutus, kuhu kaup tuleb esitada enne selle ühenduse tolliterritooriumilt väljaviimist ja kus selle suhtes kohaldatakse ekspordiformaalsustega seotud tollikontrolli ning asjakohaseid riskipõhiseid kontrollimeetmeid.”;