the act whereby a person indicates in the prescribered form and manner a wish to place goods under a given customs procedure, any statement, or action, in any form prescribed or accepted by the customs, giving information or particulars required by the customs. Term includes declarations made through automatic data processing and communication techniques; covers action required on the part of passenges under the dual channel (red/green) system, a statement showing goods being imported on which duty will have to be paid, dokument või toiming, millega isik avaldab tollieeskirjades ettenähtud vormi kohaselt ja viisil soovi kauba suhtes tolliprotseduuri rakendamiseks