Commentary

V17.158 Place where a customs debt is incurred

Part V17 Customs duties

V17.158 Place where a customs debt is incurred

V17.158 Place where a customs debt is incurred

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.

Generally, customs debt is incurred at the place where the customs declaration to which it relates is lodged1. But if it is impossible to determine where that is, the debt is treated as having been incurred at the place where the customs authorities conclude that

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