Customs debt liability

Customs debt liability

10 Jan 2023

What happens if you underpay import or export duties and who is responsible for the debt?

A customs debt is the amount you owe for import or export duties. Import duty is any customs duties payable on goods imported into the UK or EU, such as:

  • anti-dumping duties
  • Common Agricultural Policy (CAP) charges
  • import VAT

HMRC publishes guidance and information on Customs Debt Liability and this has recently been updated. Information about when a sub-agent becomes liable to a debt has been amended in the 'Indirect representation' section of the guide, which can be found here: Customs debt liability - GOV.UK (