VIII.2.4.3. Joint and several liability of the various debtors

Article 113, paragraph 4, of Appendix I to the Convention
Article 84 of the CAU

When several debtors are identified for the same debt, they will be considered jointly and severally liable for payment of the amount of that debt. This means that the collection authority may address one or another debtor to pay the amount of the debt, and that payment of all or part of this amount by one of the debtors extinguishes the debt, or the part paid, for all debtors. As regards the details, the rules of the Contracting Party concerned shall apply (81).

Article 108, section 3, of the CAU
Article 91 of the AD

Member States:

The obligation to pay duties will be suspended by the customs authorities if at least one other debtor has been identified and has also received notification of the amount of the debt. The suspension will be limited to one year and will be subject to the provision, by a guarantor, of a valid guarantee covering the amount of all the duties in question (blocking the reference amount for the transit operation in question will not be considered a valid guarantee). Where the person has become a debtor on the basis of Article 79(3)(a) of the UCC, the suspension shall not apply if that person is deemed to be a debtor pursuant to Article 79(3)(b) or (c) of the UCC or is alleged to have committed fraud or gross negligence.

_{(81) As regards the EU, Article 108(3)(c) UCC and Article 91 AD define the cases and conditions under which the debtor's obligation to pay duties shall be suspended where a customs debt has been incurred pursuant to Article 79 UCC and there is no more than one debtor. It shall be for the other Contracting Parties to decide whether to adopt similar provisions with respect to debt originating in their own territory.}