# Customs debtor

*Last updated: 2026-06-22*

> Freight forwarders, importers, and customs agents frequently act as customs debtors – natural or legal persons liable under applicable customs law to pay duties and charges that have arisen.

Freight forwarders, importers, and customs agents frequently act as customs debtors – natural or legal persons liable under applicable customs law to pay duties and charges that have arisen. Who qualifies as the debtor depends on the customs procedure involved, the role of each party, and the rules of the relevant customs union or national legislation; in EU customs law, this is governed by the Union Customs Code (UCC). Customs debt typically arises upon acceptance of the customs declaration and falls due before the goods are released. Joint and several liability may apply: both the direct and indirect representative in an import transaction can be held responsible for the same debt. The customs debtor should not be conflated with the taxpayer under general fiscal law, even though the underlying liability mechanics are structurally similar.

**Source:** [https://eur-lex.europa.eu/legal-content/DE/TXT/?uri=CELEX%3A32013R0952](https://eur-lex.europa.eu/legal-content/DE/TXT/?uri=CELEX%3A32013R0952)

## Quick Facts

| Property | Value |
|---|---|
| Term | Customs debtor |
| Language | EN |
| Word count | 134 |
| Last updated | 2026-06-22 |
| Source | https://eur-lex.europa.eu/legal-content/DE/TXT/?uri=CELEX%3A32013R0952 |

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