Carrier Liability in Customs Matters

Carrier liability in customs matters encompasses obligations under the Union Customs Code and national legislation. A carrier introducing goods into the EU customs territory must file an entry summary declaration (ENS) in ICS2, present goods to customs, and ensure the integrity of customs seals during transport.

In the transit procedure, the carrier (if named in the transit declaration) bears joint liability with the principal for proper completion and payment of any customs debt. Breach of customs obligations (e.g. seal violation, route deviation, non-delivery to destination office) may result in customs debt, financial penalties, and revocation of authorisations.