Customs debtor
Also called: debtor · yükümlü
Any person liable for a customs debt. For a release for free circulation this is the declarant, and in indirect representation also the person on whose behalf the declaration is made; other persons who supplied incorrect information or removed goods from supervision can also become jointly liable.
In practice
Brokers acting in indirect representation share liability with the importer, which affects pricing and contracts.
EU
Türkiye
UKRelated terms
- Customs debt
- The legal obligation to pay import or export duty on specific goods. It arises at the moment a declaration is accepted for release for free…
- Declarant
- The person who lodges a customs declaration in their own name, or the person in whose name it is lodged by a representative. The declarant is…
- Customs representative
- A person appointed to act on another's behalf in dealings with customs. Under direct representation the representative acts in the name and on behalf…
- Entry in the accounts
- The step in which customs records the amount of import or export duty in its accounts and then notifies the debtor. Notification is subject to time…