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:
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 (www.gov.uk)
10 Jan 2023