V17.156 Incurring a customs debt on importation or exportation
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 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 either through the release for free circulation2 of goods liable to import duties3, or by the placing of such goods under the temporary admission procedure4 with partial relief from import duties5.
A customs debt is incurred at the time of acceptance6 of the customs declaration7 in question8. Any amount due by way of import duty is recoverable as a debt due to the Crown, but ceases to be
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