http://www.legislation.gov.uk/eur/2013/952/article/102Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code (recast)Regulation (EU) No 952/2013 of the European Parliament and of the CouncilRegulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code (recast)King's Printer of Acts of Parliamenthttps://webarchive.nationalarchives.gov.uk/eu-exit/https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:02013R0952-20200101texttext/xmlen2024-05-19Expert Participation2022-07-01 TITLE III<Strong>CUSTOMS DEBT AND GUARANTEES</Strong>CHAPTER 3<Strong><Emphasis>Recovery, payment, repayment and remission of the amount of import or export duty</Emphasis></Strong>Section 1<Strong><Expanded>Determination of the amount of import or export duty, notification of the customs debt and entry in the accounts</Expanded></Strong>Notification of the customs debtArticle 1021The customs debt shall be notified to the debtor in the form prescribed at the place where the customs debt is incurred, or is deemed to have been incurred in accordance with Article 87.The notification referred to in the first subparagraph shall not be made in any of the following cases:awhere, pending a final determination of the amount of import or export duty, a provisional commercial policy measure taking the form of a duty has been imposed;bwhere the amount of import or export duty payable exceeds that determined on the basis of a decision made in accordance with Article 33;cwhere the original decision not to notify the customs debt or to notify it with an amount of import or export duty at a figure less than the amount of import or export duty payable was taken on the basis of general provisions invalidated at a later date by a court decision;dwhere the customs authorities are exempted under the customs legislation from notification of the customs debt.2Where the amount of import or export duty payable is equal to the amount entered in the customs declaration, release of the goods by the customs authorities shall be equivalent to notifying the debtor of the customs debt.3Where paragraph 2 does not apply, the customs debt shall be notified to the debtor by the customs authorities when they are in a position to determine the amount of import or export duty payable and take a decision thereon.However, where the notification of the customs debt would prejudice a criminal investigation, the customs authorities may defer that notification until such time as it no longer prejudices the criminal investigation.4Provided that payment has been guaranteed, the customs debt corresponding to the total amount of import or export duty relating to all the goods released to one and the same person during a period fixed by the customs authorities may be notified at the end of that period. The period fixed by the customs authorities shall not exceed 31 days.
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<EUTitle DocumentURI="http://www.legislation.gov.uk/eur/2013/952/title/III" IdURI="http://www.legislation.gov.uk/id/eur/2013/952/title/III" NumberOfProvisions="50" id="title-III" RestrictExtent="E+W+S+N.I." RestrictStartDate="2021-08-01">
<Number>TITLE III</Number>
<Title>
<Strong>CUSTOMS DEBT AND GUARANTEES</Strong>
</Title>
<EUChapter DocumentURI="http://www.legislation.gov.uk/eur/2013/952/title/III/chapter/3" IdURI="http://www.legislation.gov.uk/id/eur/2013/952/title/III/chapter/3" NumberOfProvisions="23" id="title-III-chapter-3" RestrictExtent="E+W+S+N.I." RestrictStartDate="2021-08-01">
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<Emphasis>CHAPTER 3</Emphasis>
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<Emphasis>Recovery, payment, repayment and remission of the amount of import or export duty</Emphasis>
</Strong>
</Title>
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<Expanded>Section 1</Expanded>
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<Strong>
<Expanded>Determination of the amount of import or export duty, notification of the customs debt and entry in the accounts</Expanded>
</Strong>
</Title>
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<Title>Notification of the customs debt</Title>
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<Pnumber>Article 102</Pnumber>
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<P2 DocumentURI="http://www.legislation.gov.uk/eur/2013/952/article/102/1" IdURI="http://www.legislation.gov.uk/id/eur/2013/952/article/102/1" id="article-102-1">
<Pnumber PuncBefore="" PuncAfter=".">1</Pnumber>
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<Text>The customs debt shall be notified to the debtor in the form prescribed at the place where the customs debt is incurred, or is deemed to have been incurred in accordance with Article 87.</Text>
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<P2para>
<Text>The notification referred to in the first subparagraph shall not be made in any of the following cases:</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/eur/2013/952/article/102/1/a" IdURI="http://www.legislation.gov.uk/id/eur/2013/952/article/102/1/a" id="article-102-1-a">
<Pnumber PuncBefore="(" PuncAfter=")">a</Pnumber>
<P3para>
<Text>where, pending a final determination of the amount of import or export duty, a provisional commercial policy measure taking the form of a duty has been imposed;</Text>
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</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/eur/2013/952/article/102/1/b" IdURI="http://www.legislation.gov.uk/id/eur/2013/952/article/102/1/b" id="article-102-1-b">
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<Text>where the amount of import or export duty payable exceeds that determined on the basis of a decision made in accordance with Article 33;</Text>
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<P3para>
<Text>where the original decision not to notify the customs debt or to notify it with an amount of import or export duty at a figure less than the amount of import or export duty payable was taken on the basis of general provisions invalidated at a later date by a court decision;</Text>
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<P3para>
<Text>where the customs authorities are exempted under the customs legislation from notification of the customs debt.</Text>
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<Pnumber PuncBefore="" PuncAfter=".">2</Pnumber>
<P2para>
<Text>Where the amount of import or export duty payable is equal to the amount entered in the customs declaration, release of the goods by the customs authorities shall be equivalent to notifying the debtor of the customs debt.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/eur/2013/952/article/102/3" IdURI="http://www.legislation.gov.uk/id/eur/2013/952/article/102/3" id="article-102-3">
<Pnumber PuncBefore="" PuncAfter=".">3</Pnumber>
<P2para>
<Text>Where paragraph 2 does not apply, the customs debt shall be notified to the debtor by the customs authorities when they are in a position to determine the amount of import or export duty payable and take a decision thereon.</Text>
</P2para>
<P2para>
<Text>However, where the notification of the customs debt would prejudice a criminal investigation, the customs authorities may defer that notification until such time as it no longer prejudices the criminal investigation.</Text>
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</P2>
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<Pnumber PuncBefore="" PuncAfter=".">4</Pnumber>
<P2para>
<Text>Provided that payment has been guaranteed, the customs debt corresponding to the total amount of import or export duty relating to all the goods released to one and the same person during a period fixed by the customs authorities may be notified at the end of that period. The period fixed by the customs authorities shall not exceed 31 days.</Text>
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