Skip to main content
Traffic Manual

VIII.2.4.1. Who is the debtor?

Article 113 of Appendix I to the Convention
Article 79, sections 3 and 4, of the CAU

In accordance with Article 113, paragraph 2, of Appendix I to the Convention (Article 79, paragraphs 3 and 4, of the UCC):

  • In the event of non-compliance with one of the obligations relating to the removal of goods from customs supervision, the debtor will be the person responsible for fulfilling them.
    Such person shall be the holder of the scheme pursuant to Article 8(1) of Appendix I to the Convention (Article 233 of the UCC), who shall be unconditionally and fully liable for the debt. In identifying the regime holder as a debtor, no element of intentional action is taken into account. However, the debtor may also jointly be the carrier or the consignee of the goods (Article 8, paragraph 2, of Appendix I to the Convention (Article 233, paragraph 3, of the UCC)). In any case, the identification of the debtor will depend on the specific obligation breached and the wording of the provision that created the obligation.
    Furthermore, any person who participated in the theft (accomplice) or acquired or had in his possession the goods in question (receiver or holder) will become a debtor provided that he knows or should reasonably have known that the goods had been removed from customs supervision. In that case, the element of intentional action will determine whether the person in question can be considered a debtor.
  • In the event of non-compliance with one of the obligations to which the inclusion of the goods in the regime is subject, the debtor will be responsible for complying with the conditions implied by inclusion.

In this case, the debtor will be the holder of the regime, who is solely responsible for ensuring compliance with the conditions for including the goods in the transit regime, including within the scope of simplified procedures. However, if the inclusion of the goods in the regime entails the liability of a third party for compliance with the conditions, this third party shall also be considered a debtor along with the holder of the regime.