debtor
as defined in Regulation (EU) No 952/2013 of the European Parliament and of the Council of…, Article 5, point (19) (Definitions)
any person liable for a customs debt
Install the extension for EUR-Lex
Also defined in
- Regulation (EU) 2026/2108 of the European Parliament and of the Council of 16 September 2026 establishing the Union… 32026R2108, Article 5, point (68)
any person liable for a customs debt