Customs debt

Customs debt means the obligation to pay the customs duties and other charges levied on goods. In import, a customs debt is incurred when the goods are released for free circulation, usually at the moment the customs declaration is accepted.

The customs debt is notified with a customs clearance decision, a response message or a verifiable notification. The customs debt is collected with a customs invoice. When the customs debt has been paid or when a guarantee has been provided for the payment of the customs debt, the customer gets possession of the declared goods.

May also be incurred through non-compliance

A customs debt may also be incurred through non-compliance, e.g. if some of the obligations or conditions concerning a specific customs procedure are not met. A customs debt may also be incurred if goods liable to import duty are unlawfully introduced into the territory of the EU or removed from customs supervision.