Commentary

V17.174 Discharge of a customs debt

Part V17 Customs duties

V17.174 Discharge of a customs debt

V17.174 Discharge of a customs debt

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.

Without prejudice to the provisions in force relating to the time-barring of a customs debt and non-recovery of such a debt in the event of the legally established insolvency of the debtor, a customs debt is extinguished:

  1.  

    •     by payment of the amount of duty1

  2.  

    •     by

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