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TITLE IIIU.K.CUSTOMS DEBT AND GUARANTEES

CHAPTER 1U.K.Incurrence of a customs debt

Section 3U.K.Provisions common to customs debts incurred on import and export

Article 84U.K.Several debtors

Where several persons are liable for payment of the amount of import or export duty corresponding to one customs debt, they shall be jointly and severally liable for payment of that amount.