Customs debt
Legal obligation to pay customs duties arising from the import or export of goods.
Customs debt
Customs debt is the obligation of a person to pay the amount of import or export duties applicable to goods, under the customs legislation in force.
Birth of the customs debt
According to the UCC (articles 77 to 82), the customs debt arises at the time of acceptance of the customs declaration for release for free circulation, but also in the event of evasion from customs supervision, non-compliance with an obligation or irregular entry into the customs territory.
Debtor of the debt
The principal debtor is the declarant. In the case of indirect representation, the customs representative is co-debtor. Other people may be held jointly and severally liable.
Extinguishment of debt
The customs debt is extinguished by payment, remission or reimbursement, invalidation of the declaration, confiscation of the goods or their destruction under customs control.
Prescription
The customs debt expires 3 years from the date of birth. This period may be extended in the event of fraud.