{"@context":"https://schema.org","@type":"DefinedTerm","name":"Customs debtor","description":"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","inDefinedTermSet":{"@type":"DefinedTermSet","name":"Frachtportal Logistics Glossary","url":"https://www.freight-academy.com/en/glossary"},"url":"https://www.freight-academy.com/en/glossary/customs-debtor","inLanguage":"en","dateModified":"2026-06-22T17:25:11.663514","citation":"https://eur-lex.europa.eu/legal-content/DE/TXT/?uri=CELEX%3A32013R0952","markdownMirror":"https://www.freight-academy.com/api/md/glossary/en/customs-debtor","provider":{"@type":"Organization","name":"Frachtportal","url":"https://www.freight-academy.com"},"quickSummary":"Customs debtor · 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. · Quelle: https://eur-lex.europa.eu/legal-content/DE/TXT/?uri=CELEX%3A32013R0952"}