Commentary

V17.156 Incurring a customs debt on importation or exportation

Part V17 Customs duties

V17.156 Incurring a customs debt on importation or exportation

Customs debts

V17.156 Incurring a customs debt on importation or exportation

Brexit note: This paragraph is under review and is subject to further updates. The information provided in this section is presented as it stood prior to the UK leaving the EU unless otherwise indicated. Updates are dependent on any legislation that is introduced by the UK Government.

A 'customs debt' is the obligation imposed on a person to pay the amount of the import duties ('customs debt on importation') or export duties ('customs debt on exportation') applicable to specific goods under the Union provisions in force1. Import duty incudes any customs duties and anti-dumping duties, CAP charges and Import VAT.

Customs debt on importation

A debt due to the Crown is incurred on importation

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