"customs debt" means the obligation on a person to pay the amount of import or export duty which applies to specific goods under the customs legislation in force;
ciallaíonn "fiach custaim" an oibleagáid atá ar dhuine an dleacht ar allmhairí nó ar onnmhairí a bhaineann le hearraí sonracha a íoc faoin reachtaíocht chustaim atá i bhfeidhm;