{"@context":"https://schema.org","@type":"DefinedTerm","name":"customs debt","description":"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 reg","inDefinedTermSet":{"@type":"DefinedTermSet","name":"Frachtportal Logistics Glossary","url":"https://www.freight-academy.com/en/glossary"},"url":"https://www.freight-academy.com/en/glossary/customs-debt","inLanguage":"en","dateModified":"2026-06-26T14:57:13.182071","citation":"https://de.wikipedia.org/wiki/Zollschuld","markdownMirror":"https://www.freight-academy.com/api/md/glossary/en/customs-debt","provider":{"@type":"Organization","name":"Frachtportal","url":"https://www.freight-academy.com"},"quickSummary":"customs debt · 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. · Quelle: https://de.wikipedia.org/wiki/Zollschuld"}