Union Customs Code (UCC) - Regulation (EU) No 952/2013
Customs debt, guarantees and payment – Union Customs Code (UCC) - Regulation (EU) No 952/2013

Union Customs Code (UCC) - Regulation (EU) No 952/2013 Art.101-114: Payment of the customs debt

What does Art.101-114 require?

The debtor pays notified duty within the period set (no more than ten days after notification unless deferred payment is authorised), in the forms allowed, or faces enforcement and interest on arrears; release of goods depends on payment or a guarantee.

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