Customs Debit Note

A customs debit note (notification of customs debt) is a document issued by customs after booking the amount of customs duties and taxes resulting from a customs declaration or post-clearance decision. The note informs the debtor (importer, customs representative) of the amount due, legal basis, payment deadline, and method and place of payment.

Under Article 102 UCC, customs notifies the debtor of the customs debt amount immediately after booking. The payment deadline is generally 10 days from the date of notification. Failure to pay results in late interest and enforcement proceedings.