Commentary

V17.157 Customs debts incurred by reason of unlawful acts or non-compliance with customs rules

Part V17 Customs duties

V17.157 Customs debts incurred by reason of unlawful acts or non-compliance with customs rules

V17.157 Customs debts incurred by reason of unlawful acts or non-compliance with customs rules

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 also incurred in the following cases:

  1.  

    •     the unlawful introduction into the customs territory of the UK1 of goods or the unlawful introduction into another part of that territory of goods liable to import duties

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