Liability for customs debt

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 debtor is the natural or legal person who, under customs legislation, is liable for the payment of customs duties and other charges.

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 document prescribed by customs authorities used to declare the value, origin and other customs-relevant information of goods, required for import or...

The legal obligation to pay customs duties and related charges arising from the importation of goods; typically borne by the importer but may be assig...