VIII.3.2.2.2. Place where the competent authorities conclude that the goods are in a situation that gives rise to the debt

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

This conclusion implies that customs authorities will need to know the whereabouts of the goods. The mere conclusion that a debt exists without knowing the location of the goods will not be sufficient to grant jurisdiction over collection. This will prevent multiple authorities from concluding that a particular debt originated in their jurisdiction.