You and the third party share liability for the customs debt.

In both cases, you would be liable for the customs debt.

We will charge interest on the customs debt if it is not paid by the due date.

However, both you and the principal are liable for the customs debt.

Deferred Customs debts may also be subject to interest charges.

If no customs debt is created, the change of procedure can be made by entry in your records.

You and any sub-agent will have no liability for the customs debt.

They can be held liable for your customs debt.

Use of the scheme will not affect the current rules concerning liability for the customs debt.

You should use the rate applicable at the time the customs debt is incurred, see paragraph 7.14.

If he does nevertheless, the sub-agent may also become liable for customs debt.

We reserve the right to charge interest on late payment of deferred customs debts.

A customs debt will arise if the conditions of temporary storage are breached.

If you exceed these limits you may be liable for a customs debt.

It is also their responsibility to take the necessary precautions where a customs debt is due.

You remain liable for the customs debt until you receive this receipt.

A payment can be made at importation as a security for duty before the customs debt is properly established.

These include special situations not covered by existing legislation or precedent where the amount of customs debt involved exceeds €500,000.

A direct representative acts in your name and can't be held liable for your customs debt.

The most common, a direct representative, acts in your name but isn't liable for your customs debt.

If you act in your own name on someone else's behalf, that is, indirectly, you are both liable for the customs debt.

We issue a post clearance demand note (C18) informing the appropriate person that a customs debt is due.

You will also remain responsible for any customs debts that may arise through the use of an authorisation in these circumstances.

You are also responsible for customs debt.

Indirect representatives are held jointly and severally liable for your customs debt.