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Traffic Manual

VIII.1.1. Definitions

Debt
Article 3, paragraph 1, of Appendix I to the Convention

For the purposes of the Convention on a common transit procedure, "debt" means the obligation of a person to pay the amount of import or export duties and other charges relating to goods placed under the common transit procedure.

Customs debt
Article 5, section 18 of the CAU

For EU purposes, a "customs debt" is defined as a person's obligation to pay the amount of import or export duties set out in Article 56 of the UCC. Since EU transit rules also have the effect of suspending "other duties" (other charges), the UCC extends the scope of certain provisions of the UCC to include "other charges" for the purposes of guarantees, customs debt, and recovery (e.g., Article 89(2) of the UCC).

For the purposes of this document, the word "debt" includes both of the above definitions.

Collection

The generic term "recovery", used here in the context of common or Union transit, should be understood as the set of measures necessary for the collection of all amounts owed.