A customs debt on import arises on acceptance of a declaration for release for free circulation or temporary admission with partial relief, and on non-compliance with obligations for non-Union goods; the declarant is the debtor, together with the principal in indirect representation and anyone who knowingly supplied false information; several debtors are jointly and severally liable.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.