1.A customs debt on importation shall be incurred through:
(a)the unlawful introduction into the customs territory of the Community of goods liable to import duties, or
(b)the unlawful introduction into another part of that territory of such goods located in a free zone or free warehouse.
For the purpose of this Article, unlawful introduction means any introduction in violation of the provisions of Articles 38 to 41 and the second indent of Article 177.
2.The customs debt shall be incurred at the moment when the goods are unlawfully introduced.
3.The debtors shall be:
the person who introduced such goods unlawfully,
any persons who participated in the unlawful introduction of the goods and who were aware or should reasonably have been aware that such introduction was unlawful, and
any persons who acquired or held the goods in question and who were aware or should reasonably have been aware at the time of acquiring or receiving the goods that they had been introduced unlawfully.