GlossaryEN1 min readUpdated: Jun 22, 2026

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.

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Last updated: 22 June 2026Published: 19 June 2025

Source: https://eur-lex.europa.eu/legal-content/DE/TXT/?uri=CELEX%3A32013R0952

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Passar Hub: Everything on the new Swiss customs system

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Definition & Explanation

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 falls due before the goods are released. Joint and several liability may apply: both the direct and indirect representative in an import transaction can be held responsible for the same debt. The customs debtor should not be conflated with the taxpayer under general fiscal law, even though the underlying liability mechanics are structurally similar.

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⚡ Current 2026

Passar Hub: Everything on the new Swiss customs system

Passar replaces E-dec and NCTS. Passar 1.0 (export) is live, Passar 2.0 (import) starts from Q2 2026. Roadmap, ePortal registration, deadlines and FAQ — all on one page.

Passar 1.0Passar 2.0 → Q2 2026Passar 3.0 → Q2 2027

Passar Hub →Declar Info

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Customs debtor

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Related Terms

Debtor status (BAZG)

Customs representation

remission procedure for charges

Post-Clearance Recovery

Declarant

Release against security

Passar Hub: Everything on the new Swiss customs system

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