The import debt arises when the importer notifies availability of goods through the Data Hub (or on acceptance of a declaration until 28 February 2034, on release where post-release data is allowed, and on acceptance of payment for IOSS users from 1 July 2028); the importer is the debtor, jointly and severally with an indirect representative, and anyone who knowingly supplied false information is also a debtor.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.