irregular entry
as defined in Council Directive (EU) 2020/262 of 19 December 2019 laying down the general…, Article 3, point (8) (Definitions)
an entry of goods into the territory of the Union, which have not been placed under release for free circulation in accordance with Article 201 of Regulation (EU) No 952/2013 and for which a customs debt under Article 79(1) of that Regulation has been incurred, or would have been incurred if the goods had been subject to customs duty