Several customs debtors

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

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

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 customs seal is a mechanical seal or device affixed to containers, vehicles or storage units to secure goods under customs control and prevent tampe...