It is desirable to group together all cases of incurrence of a customs debt on import, other than following the submission of a customs declaration for release for free circulation or temporary admission with partial relief, in order to avoid difficulties in determining the legal basis on which the customs debt was incurred.
Tá sé inmhianaithe go gcruinneofaí na cásanna uile ina dtabhófar fiach custaim ar allmhairiú seachas cásanna ina gcuirtear isteach dearbhú custaim do scaoileadh i saorchúrsaíocht nó do ligean isteach sealadach lena ngabhann faoiseamh páirteach, chun deacrachtaí a sheachaint agus cinneadh á dhéanamh maidir leis an mbonn dlíthiúil ar tabhaíodh an fiach custaim.