The debtor of the custom obligation

In the Union customs system, whose regulatory sources are represented by Regulation (EU) 952/2013, the Union Customs Code (UCC), and its implementing provisions contained in Delegated Regulation RD 2446/2015 and Implementing Regulation RE 2447/2015, the main debtor of the customs obligation is identified, according to art. 5, p. 19), of the UCC, as “any person liable for a customs debt” which materializes in the obligation (see p. 18) of a person to “to pay the amount of import or export duty which applies to specific goods under the customs legislation in force”.

The term “person” refers to the declarant as referred to in art. 77, paragraph 3, of the UCC, or to the entity that holds the goods and is able to present them to customs.

The parties to the obligation are, on one hand, the debtor/declarant who provides the required information by law, presents the goods to customs, and fulfills the payment of the customs obligation, and on the other hand, the authority of the Member State that can demand the payment.

According to art. 170 of the Union Customs Code (Lodging a customs declaration), the declaration may be made by any person established in the customs territory of the Union, who is able to provide all the required information and to present or have the goods presented to customs, for the purpose o...