Assumption of customs debt

Customs is the system of laws, administrative procedures and organizational bodies governing the cross-border movement of goods, including the assessm...

A customs debt is the legal obligation to pay customs duties, taxes and any other charges arising in connection with the import, export or transit of ...

The customs debt is the obligation to pay import duties and other taxes levied by the customs authorities under EU customs legislation, arising when g...

The customs debtor is the natural or legal person who, under customs legislation, is liable for the payment of customs duties and other charges.

Zollschuldaufteilung refers to the distribution of the obligation to pay customs duties among multiple parties in a customs procedure. It specifies wh...

A customs duty is a government-imposed fee collected by customs authorities on goods when they are imported into or exported from a country.