"customs declaration" means the act whereby a person indicates, in the prescribed form and manner, a wish to place goods under a given customs procedure, with an indication, where appropriate, of any specific arrangements to be applied;
ciallaíonn "dearbhú custaim" an gníomh trína gcuireann duine a mhian in iúl, san fhoirm fhorordaithe agus sa mhodh forordaithe, earraí a chur faoi nós imeachta custaim áirithe, maille le sonraí, más iomchuí, faoi cibé socruithe faoi leith a bheidh le cur i bhfeidhm;