udgangstoldsted: det toldsted, der er udpeget af toldmyndighederne i overensstemmelse med toldbestemmelserne, hvor varer skal frembydes, før de forlader Fællesskabets toldområde, og hvor de vil blive underkastet toldkontrol for så vidt angår anvendelsen af udførselsformaliteter, og en passende risikobaseret kontrol.«
“Customs office of exit” means the customs office designated by the customs authorities in accordance with the customs rules to which goods must be presented before they leave the customs territory of the Community and at which they will be subject to customs controls relating to the completion of exit formalities, and appropriate risk-based controls.’;