VIII.3.2.2.1. Place where the events that give rise to the debt occur

Article 114, paragraph 1, letter a), of Appendix I to the Convention

In this case, the starting point is determining the place where the events that gave rise to the debt actually occurred.

Article 87, section 1, second paragraph, of the CAU

Depending on the facts that gave rise to the debt, the place of origin of the debt will therefore be the place where the goods were removed from the regime or where the breach of an obligation or the failure to comply with a condition for inclusion in a regime occurred.

Article 114, paragraph 1, letter b), of Appendix I to the Convention
Article 87, paragraph 1, third subparagraph
Article 114, paragraph 2, of Appendix I to the Convention
Article 87, section 1, third paragraph, of the CAU

However, it will not always be possible to determine the origin. This is why the law allows for the use of assumptions to determine the place of origin of the debt when the actual place cannot be determined. It may be considered that it is:

• the place where the competent authorities conclude that the goods are in a condition that has given rise to a debt; or
• ultimately, the country responsible for the last customs office of entry where a "Border Crossing Notice" (IE118) message was lodged at a customs office of transit or, failing that, the country responsible for the customs office of departure.