Customs debt and guarantees

Incurrence of the customs debt

An import customs debt will arise:

1. When non-Union goods subject to import duties are included in one of the following customs procedures (Article 77.1 UCC ):
   1. Release for free circulation, even in accordance with the provisions of end-use.
   2. Temporary importation with partial exemption from import duties.
2. Where a prohibition on drawback or exemption from import duties applies to non-originating goods used in the manufacture of products for which a proof of origin is issued or established within the framework of a preferential agreement between the Union and certain countries or territories located outside its customs territory or groups of such countries or territories (NO DRAW-BACK CLAUSE).
3. For failure to comply with the obligations established in customs legislation relating to:
   1. The introduction of non-Union goods into its customs territory.
   2. The withdrawal of non-Union goods from customs supervision.
   3. The movement, processing, storage, temporary storage, temporary importation or disposal of non-Union goods in its customs territory.
   4. Final destination of goods within the customs territory of the Union.
   5. Compliance with the conditions governing the inclusion of non-Union goods in a customs procedure or the granting, depending on the end-use of the goods, of an exemption from duties or a reduction in the rate of import duties.