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Customs debt and guarantees

Find out what you must pay for importing or exporting goods and the provision of guarantees

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Concept of customs debt

Customs debt is the obligation of a person to pay the amount of import or export duty applicable to specific goods under the customs legislation in force.

The following are included in import duties:

  • Customs duties and charges of equivalent effect imposed on the importation of goods.
  • Import charges established under the common agricultural policy or under the specific systems applicable to certain goods resulting from the processing of agricultural products.

The following are included in the export duties:

  • Customs duties and charges of equivalent effect imposed on the exportation of goods.
  • Export taxes imposed under the common agricultural policy or under specific systems applicable to certain goods resulting from the processing of agricultural products.