# customs debt

*Last updated: 2026-06-26*

> A customs debt is the legally enforceable obligation to pay import duties, taxes, and charges that arises when goods are presented to customs – typically at the moment a declaration is accepted or goods are released for free circulation.

A customs debt is the legally enforceable obligation to pay import duties, taxes, and charges that arises when goods are presented to customs – typically at the moment a declaration is accepted or goods are released for free circulation. The debtor may be the declarant, the importer, or any other party legally responsible for the goods; joint and several liability applies, meaning customs authorities can pursue any one of them for the full amount owed. A customs debt can also arise outside a regular declaration procedure, for instance when goods are unlawfully introduced or removed from customs supervision. The debt is extinguished by payment, waiver, expiry of the limitation period, or proper completion of customs formalities in specific procedures. A customs debt should not be confused with a post-clearance demand for payment, which is the instrument used to assert or reassess a debt that has already arisen.

**Source:** [https://de.wikipedia.org/wiki/Zollschuld](https://de.wikipedia.org/wiki/Zollschuld)

## Quick Facts

| Property | Value |
|---|---|
| Term | customs debt |
| Language | EN |
| Word count | 147 |
| Last updated | 2026-06-26 |
| Source | https://de.wikipedia.org/wiki/Zollschuld |

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