In order to ensure that Council Regulation (EC) No 515/97 [2] covers all possible movements of goods in relation to the customs territory of the Union, it is appropriate to clarify the definitions of ‘customs legislation’ and ‘carriers’ with regard to the concepts of entry and exit of goods.
Lena áirithiú go gcumhdaíonn Rialachán (CE) Uimh. 515/97 ón gComhairle [2] gach cás de ghluaiseacht earraí a d'fhéadfadh a bheith ann maidir le críoch chustaim an Aontais, is iomchuí na sainmhínithe ar “reachtaíocht chustaim” agus ar “iompróirí” a shoiléiriú maidir leis na coincheapa earraí a theacht isteach agus a dhul amach.