Customs law
Customs debt
In short
The obligation to pay import or export duty on goods, owed by the declarant and, in indirect representation, by the representative too.
Updated 16 August 2026
Under Article 77(3) of the Union Customs Code the declarant is the debtor; where a declaration is made through an indirect representative, that representative is also liable.
This is general information, not advice for a specific shipment. Rules change; check the official source or ask us about your consignment.