"customs formalities" means all the operations which must be carried out by a person and by the customs authorities in order to comply with the customs legislation;
ciallaíonn "foirmiúlachtaí custaim" na hoibríochtaí uile nach mór do dhuine agus do na húdaráis chustaim a chur i gcrích le go gcomhlíonfar an reachtaíocht chustaim;