customs debt

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

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.

A tax collected by customs authorities on imported or exported goods to raise revenue and regulate trade.

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

A customs duty is a government‐imposed fee on goods imported into or exported from a country. It is used for revenue generation, protection of domesti...