http://www.legislation.gov.uk/eur/2013/952/article/84/2020-01-31Regulation (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/xmlen2024-05-192020-01-01 TITLE III <Strong>CUSTOMS DEBT AND GUARANTEES</Strong> CHAPTER 1 <Strong> <Emphasis>Incurrence of a customs debt</Emphasis> </Strong> Section 3 <Strong> <Expanded>Provisions common to customs debts incurred on import and export</Expanded> </Strong> Several debtors Article 84 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.
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<Number>TITLE III</Number>
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