"presentation of goods to customs" means the notification to the customs authorities of the arrival of goods at the customs office or at any other place designated or approved by the customs authorities and the availability of those goods for customs controls;
ciallaíonn "tíolacadh earraí don chustam" fógra a thabhairt d'údaráis chustaim go bhfuil earraí tagtha go dtí an oifig custaim nó go dtí aon áit eile a ainmníonn nó a fhormheasann na húdaráis chustaim agus go bhfuil na hearraí sin ar fáil le haghaidh rialuithe custaim;