Joint and Several Liability for Customs Debt

Joint and several liability for customs debt means that customs may demand payment of the entire customs debt from any of the co-debtors. Joint debtors may include: the importer and their indirect customs representative, a carrier who breached transit conditions, or any person whose actions gave rise to the customs debt.

Under Article 84 UCC, where several persons are liable for payment of the same customs debt, they are jointly and severally liable for that amount. Payment by one co-debtor releases the others vis-a-vis customs, but does not preclude recourse claims between co-debtors.