Customs Debt
Duties & taxesArt. 77-82 – Regulation (EU) No 952/2013 (UCC)
PL: Dług celny | DE: Zollschuld
Definition
A customs debt is the obligation to pay import or export customs duties applicable to specific goods. A customs debt on importation most commonly arises upon acceptance of a customs declaration for release for free circulation (Art. 77 UCC) — this is the 'normal' incurrence of a customs debt. A customs debt can also arise 'abnormally' — as a result of customs law infringement (Art. 79 UCC).
Cases of abnormal customs debt incurrence: removal of goods from customs supervision, non-completion of transit procedure, non-fulfilment of conditions of a special procedure, unlawful introduction of goods into the EU customs territory. The debtor is the person who filed the customs declaration or who is responsible for the infringement.
The customs debt covers customs duty. The customs authority notifies the debtor of the customs debt amount (Art. 102 UCC). Payment is due within 10 days of notification. A customs debt may be extinguished by payment, remission, time-barring (3 years), or abandonment of goods to the state.
Cases of abnormal customs debt incurrence: removal of goods from customs supervision, non-completion of transit procedure, non-fulfilment of conditions of a special procedure, unlawful introduction of goods into the EU customs territory. The debtor is the person who filed the customs declaration or who is responsible for the infringement.
The customs debt covers customs duty. The customs authority notifies the debtor of the customs debt amount (Art. 102 UCC). Payment is due within 10 days of notification. A customs debt may be extinguished by payment, remission, time-barring (3 years), or abandonment of goods to the state.