VIII.3.2.2. Place where the debt originates

There are no specific regulations on how to determine the place where the debt originates. Therefore, any means may be used (customs records, documents submitted by the holder of the regime, etc.), provided that they are accepted by the authorities of the country in question.

1. VIII.3.2.2.3. Default location
2. VIII.3.2.2.2. Place where the competent authorities conclude that the goods are in a situation that gives rise to the debt
3. VIII.3.2.2.1. Place where the events that give rise to the debt occur