Incoterms customs debtor
Quelle: https://iccwbo.org/resources-for-business/incoterms/
The Zollschuldner (customs debtor) under Incoterms is the party who must pay and be responsible for customs duties, taxes, and related charges, as well as handling the clearance of goods through customs, as specified by the chosen Incoterm; the Zollschuldner is usually the importer unless otherwise agreed.
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