Customs debtor

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...

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...

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.