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:
- Ìý
•ÌýÌýÌýÌý by payment of the amount of duty1
- Ìý
•ÌýÌýÌýÌý by remission of the amount of duty2
- Ìý
•ÌýÌýÌýÌý where, in respect of goods declared for a customs procedure entailing the obligation to pay duties the customs declaration is invalidated3
- Ìý
•ÌýÌýÌýÌý where
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Web page updated on 17 Mar 2025 13:34