8 / 21 Customs duty, debt and its payment
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Module 8
Customs duties are well known in principle – the amount that must be paid before goods are released to free circulation - as listed in TARIC or the national tariff code. This is defined as 'customs debt'.
The total of import charges however includes customs debt, and also Excise, VAT and other charges treated as if they were 'customs debt'. Accurate understanding and calculation is important.
The objective of this module is to give an understanding of how import charges are made up and how their collection is managed; and the legal and practical options for payment, deferral or appeal that are open to importers.
Lessons
The module consists of seven lessons:
- Introduction
- Calculation of import charges
- Law and notification about customs debt
- Payment options
- Non-compliance, unpaid debt
- Enforcement
- Disputes, appeals
After watching the lessons, please take the quiz. Video 'Customs duty in the EU' is optional.
Outcome
In this module, participants will learn:
- What is “customs debt”?
- Why are other charges added to customs duty?
- How are import charges calculated?
- How does customs debt arise after release to free circulation?
- When does debt become finalised and collectible?
- What are the payment options?
- Can debt be appealed?
- What powers are available to enforce collection?
Time
Please plan around 2 hours to complete the module.
We can observe that both the legal regulations and the case-law of the EU courts (CJEU) are allowing the inclusion into the list of debtors not only importers of goods but also of carriers, intermediaries, declarants and other persons involved in customs procedures.
Dr Gediminas Valantiejus