Customs debt and guarantees
Find out what you must pay for importing or exporting goods and the provision of guarantees
Incurrence of the customs debt
An import customs debt will arise:
- By including non-Union goods subject to import duties in one of the following customs regimes (article 77.1 CAU ):
- Release for free circulation, including in accordance with the provisions of the end-use.
- Temporary importation with partial exemption from import duties.
- Where a ban on drawback or exemption from import duties applies to non-originating goods used in the manufacture of products for which 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 said countries or territories (NO DRAW-BACK CLAUSE).
- For failure to comply with the obligations established in customs legislation relating to:
- The introduction of goods not belonging to the Union into its customs territory.
- The removal of non-Union goods from customs surveillance.
- The circulation, transformation, storage, temporary storage, temporary import or disposal of goods not belonging to the Union in its customs territory.
- Final destination of the goods within the customs territory of the Union.
- Compliance with the conditions governing the inclusion of non-Union goods in a customs procedure or the granting, by virtue of the end-use of the goods, of an exemption from duties or a reduction in the rate of import duties.