A customs debt on importation shall be incurred through:

• the unlawful removal from customs supervision of goods liable to import duties.

The customs debt shall be incurred at the moment when the goods are removed from customs supervision.

The debtors shall be:

• the person who removed the goods from customs supervision,

• any persons who participated in such removal and who were aware or should reasonably have been aware that the goods were being removed from customs supervision,

• 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 removed from customs supervision, and

• where appropriate, the person required to fulfil the obligations arising from temporary storage of the goods or from the use of the customs procedure under which those goods are placed.