customs debt
as defined in Regulation (EU) 2026/2108 of the European Parliament and of the Council of 16…, Article 5, point (67) (Definitions)
the obligation on a person to pay the amount of import or export duty which applies to specific goods under the customs legislation
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Also defined in
- Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union… 32013R0952, Article 5, point (18)
the obligation on a person to pay the amount of import or export duty which applies to specific goods under the customs legislation in force