Customs obligation

Quelle: https://ec.europa.eu/taxation_customs/business/customs-procedures/customs-debt_en

The customs obligation is the legal requirement to pay duties when importing or exporting goods into or out of a customs territory. It arises when goods are released for free circulation or cross the border and is governed by customs laws and international agreements.

Related Terms

You might also be interested in these terms

Customs

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

Learn more

Export customs obligation

The legal obligation to complete the customs formalities for exporting goods, including declaration and clearance with the relevant customs authoritie...

Learn more

Customs Act

A statute that governs customs duties, tariff classification, border controls, and procedures for import and export, including declarations, inspectio...

Learn more

Customs code

A customs code, also known as a tariff code or HS code, is an internationally standardized numeric classification system used for the identification a...

Learn more

Customs reporting obligation

Legal obligation to submit customs declarations and related information to the customs authorities for goods and transport operations, enabling proper...

Learn more

Customs documentation obligation

The obligation to prepare, maintain, and provide all documents required for customs clearance (e.g., commercial invoice, packing list, certificates of...

Learn more