28. 12. 82 Official Journal of the European Communities No C 340/5 
II 
(Preparatory Acts) 
COMMISSION 
Proposal for a Council Regulation determining the persons liable for payment of a 
customs debt 
(Submitted by the Commission to the Council on 13 December 1982) 
THE COUNCIL OF THE EUROPEAN 
COMMUNITIES, 
Having regard to the Treaty establishing the 
European Economic Community, and in particular 
Articles 43 and 235 thereof, 
Having regard to the proposal from the Commission, 
Having regard to the opinion of the European 
Parliament, 
Having regard to the opinion of the Economic and 
Social Committee, 
Whereas Council Directive 79/623/EEC of ib June 
1979 on the harmonization of provisions laid down 
by law, regulation or administrative action relating to 
customs debt (') defined inter alia the various 
situations giving rise to a customs debt on impor­
tation or exportation; 
Whereas, in order to ensure that the abovementioned 
Directive has identical legal and economic effects 
throughout the Community, it is necessary to 
determine in each case in which a customs debt arises 
the person or persons liable for payment of such debt; 
Whereas simple rules must be laid down in this field 
which enable the authorities responsible for assessing 
and recovering customs debts to act with the utmost 
efficiency; whereas the same principles should be 
adopted both for customs debts on importation and 
for customs debts on exportation; 
Whereas, in the case of a customs debt resulting from 
acceptance by the competent authority of a customs 
declaration for release for free circulation or for 
export, the person liable for payment of such debt 
should be the person in whose name the declaration 
was made; whereas this principle makes it possible to 
take account of the various types of representation 
available for completing customs formalities; whereas, 
where the person making the declaration has stated 
that he was acting in his own name but on behalf of 
another person, it is nevertheless justifiable to 
consider the latter also liable for payment of the customs debt in so far as the person who made the 
declaration had received authorization to do so; 
whereas the same should hold true in the event of the 
implementation of the special arrangements referred 
to in Articles 19 and 20 of Council Directive 
79/695/EEC of 24 July 1979 on the harmonization 
of procedures for the release of goods for free circu­
lation (2) and in Articles 18 and 19 of Council 
Directive 81/177/EEC of 24 February 1981 on the 
harmonization of procedures for the export of 
Community goods (3) where the holder of the auth­
orization relating thereto is a different person from 
the one in whose name the declaration was made; 
Whereas, in the case of a customs debt resulting from 
the unlawful introduction of goods into the customs 
territory of the Community, the removal of goods 
from customs supervision or the unlawful export of 
goods from the customs territory of the Community, 
not only the person who committed the act which 
gave rise to the customs debt but also all persons who 
knowingly participated therein or derived an 
advantage therefrom should be considered liable for 
payment of such debt; 
Whereas, in the case of a customs debt resulting from 
the non-fulfilment of a special obligation stemming 
from the application of the provisions concerning a 
special customs procedure or arrangements, the 
person who, through the operation of the provisions 
governing the customs procedure or arrangements in 
question, was personally responsible for performing 
the obligation which was not complied with should be 
liable for payment of such customs debt; 
Whereas in all cases in which the same legal situation 
gives rise to a customs debt payable by several 
persons, the latter should be liable jointly and 
severally for payment of such debt in order to enable 
the competent authorities to ensure the recovery of 
customs debts under the most favourable conditions; 
0) OJ No L 179, 17. 7. 1979, p. 31. (2) OJ No L 205, 13. 8. 1979, p. 19. 
(3) OJ No L 83, 30. 3. 1981, p. 40. 
No C 340/6 Official Journal of the European Communities 28. 12. 82 
Whereas this Regulation cannot prevent the 
application of certain specific rules of civil or 
commercial law in force in the Member States, parti­
cularly as regards the transfer of obligations; whereas 
it likewise cannot affect the special obligations to 
which guarantors are subject; 
Whereas it is necessary to safeguard the uniform 
application of this Regulation and to provide to that 
end for a Community procedure enabling the rules 
for its application to be adopted within an appro­
priate period; whereas the Committee on General 
Customs Rules set up by Article 24 of Directive 
79/695/EEC is the appropriate body to organize 
close and effective collaboration between the Member 
States and the Commission in this field; 
Whereas this Regulation concerns the determination 
of the persons liable for payment of a customs debt, 
whether it results from the implementation of the 
common agricultural policy or from the 
implementation of the Treaty provisions concerning 
the customs union; whereas this action is necessary to 
attain, in the course of the operation of the common 
market, one of the objectives of the Community; 
whereas the Treaty has not provided, in the case of 
the customs union, the necessary powers for this 
purpose; whereas it is therefore necessary to base this 
Regulation also on Article 235 of the Treaty, 
HAS ADOPTED THIS REGULATION: 
Article 1 
1. This Regulation determines the persons liable 
for payment of a customs debt. 
2. For the purposes of this Regulation: 
(a) 'person' means both a natural and a legal person; 
(b) 'customs debt' means the obligation on a person 
to pay the amount of the import duties (customs 
debt on importation) or export duties (customs 
debt on exportation) which apply under the 
provisions in force to goods liable to such duties; 
(c) 'import duties' means both customs duties and 
charges having equivalent effect and agricultural 
levies and other import charges laid down under 
the common agricultural policy or under the 
specific arrangements which apply to certain 
goods resulting from the processing of agri­
cultural products; 
(d) 'export duties' means agricultural levies and other 
export charges laid down under the common 
agricultural policy or under the specific 
arrangements which apply to certain goods 
resulting from the processing of agricultural 
products; TITLE I 
Persons liable for payment of a customs debt on 
importation 
Article 2 
1. Where a customs debt arises pursuant to Article 
2 (a) or (f) of Directive 79/623/EEC, the person 
liable for payment of such debt shall be the person in 
whose name the declaration was made. 
However, 
(a) where, pursuant to the provisions in force, the 
person who made a declaration in his own name 
stated that he was acting on behalf of another 
person, the latter shall also be jointly and 
severally liable for payment of the customs debt; 
(b) where goods are released for free circulation 
under the special arrangements referred to in 
Articles 19 and 20 of Council Directive 79/695/ 
EEC, the authorized person shall also be jointly 
and severally liable for payment of the customs 
debt where he is a different person from the 
person referred to in the first subparagraph; 
(c) where the customs declaration was made in the 
name of another person by a person lacking the 
necessary authorization, the latter alone shall be 
liable for payment of the customs debt. 
2. Where, pursuant to the provisions in force, the 
customs authorities authorize the release for free 
circulation of goods already subject to a customs 
procedure without requiring the making of a 
declaration of release for free circulation, the person 
liable for payment of the customs debt arising in this 
situation shall be the person who, at the time of such 
release for free circulation, is required to comply with 
the obligations attaching to the customs procedure in 
question. 
The same rules shall apply, where appropriate, to 
products resulting from the processing of the goods 
concerned and to the waste and scrap resulting from 
their destruction. 
Article 3 
Where a customs debt has arisen pursuant to Article 2 
(b) of Directive 79/623/EEC, the person who 
introduced the goods unlawfully into the customs 
territory of the Community shall be liable for 
payment of such debt. 
The following shall also be jointly and severally liable 
for payment of such debt: 
(a) any persons who participated in such introduction 
of the goods into the Community knowing that it 
was unlawful and any persons who acquired or 
possessed the goods in question and knew when 
they acquired or received the goods that they had 
28. 12.82 Official Journal of the European Communities No C 340/7 
been unlawfully introduced into the customs 
territory of the Community; 
(b) any other persons who, under the provisions in 
force in the Member States, are liable by reason 
of the unlawful introduction of the goods into the 
customs territory of the Community. 
Article 4 
1. Where a customs debt has arisen pursuant to 
Article 2 (c) of Directive 79/623/EEC, the person 
who removed the goods from customs supervision 
shall, subject to paragraph 2, be liable for payment of 
such debt. 
The following shall also be jointly and severally liable 
for payment of such debt: 
(a) any persons who participated in the removal of 
the goods knowing that they were being removed 
from customs supervision and any persons who 
acquired or possessed the goods in questions and 
knew when they acquired or received the goods 
that they had been removed from customs 
supervision; 
(b) any other persons who, under the provisions in 
force in the Member States, are liable by reason 
of the removal of the goods from customs 
supervision. 
2. Where the goods removed from customs 
supervision were placed 
(a) in temporary storage or under the customs 
warehousing procedure in premises the operator 
of which has given an undertaking to the customs 
authorities that he will be responsible for the 
legality of operations carried out in those 
premises; 
(b) under the customs warehousing procedure under 
conditions other than those referred to in (a) or 
under another customs procedure; 
the person liable for payment of customs debt 
shall be: 
— in cases referred to in (a), the operator of the 
premises used for temporary storage or for 
customs warehousing; 
— in cases referred to in (b), the person who 
deposited the goods in the warehouse or the 
holder of the authorization for the customs 
procedure in question. 
Article 5 
Where a customs debt has arisen pursuant to Article 2 
(d) of Directive 79/623/EEC, the person who is 
required, according to the circumstances, either to 
fulfil the obligations arising, in respect of goods liable 
to import duties, from their temporary storage or 
from the use of the customs procedure under which 
they have been placed or to comply with the 
conditions laid down for the grant of that procedure, 
shall be liable for payment of such debt. Article 6 
Where a customs debt has arisen pursuant to Article 2 
(e) of Directive 79/623/EEC, the person who is 
required, under conditions laid down by the 
competent authorities, to use the goods in question 
for the purposes stipulated, shall be liable for payment 
of such debt. 
TITLE II 
Persons liable for payment of a customs debt on 
exportation 
Article 7 
1. Where a customs debt has arisen pursuant to 
Article 5 (a) of Directive 79/623/EEC, the person 
liable for payment of such debt shall be: 
(a) where the goods in question have been the subject 
of an export declaration, the person in whose 
name the declaration was made. 
However, 
— where, pursuant to the provisions in force, the 
person who made the declaration in his own 
name stated that he was acting on behalf of 
another person, the latter shall also be jointly 
and severally liable for payment of the 
customs debt; 
— where goods are exported under the simplified 
procedures referred to in Articles 18 and 19 of 
Directive 81/177/EEC, the person authorized 
to employ such simplified procedures shall 
also be jointly and severally liable for payment 
of the customs debt where he is a different 
person from the person in whose name the 
declaration was made; 
— where the customs declaration was made in 
the name of another person by a person 
lacking the necessary authorization, the latter 
alone shall be liable for payment of the 
customs debt; 
(b) where the goods in question have not been the 
subject of an export declaration, the person who 
unlawfully exported the goods from the 
Community. 
2. In the cases referred to in paragraph 1 (b), the 
following shall also be jointly and severally liable for 
payment of the customs debt: 
(a) any persons who participated in the export of the 
goods from the Community, knowing that it was 
unlawful; 
(b) any other persons who, under the provisions in 
force in the Member States, are liable by reason 
of the unlawful export of the goods from the 
Community. 
No C 340/8 Official Journal of the European Communities 28. 12.82 
Article 8 TITLE IV 
rinal provisions Where a customs debt has arisen pursuant to Article 5 
(b) of Directive 79/623/EEC, the person liable for 
payment of such debt shall be determined under the 
same conditions as those laid down in Article 7 (1) (a). 
TITLE III 
Special provisions 
Article 9 
The provisions of Titles I and II shall apply without 
prejudice to: 
(a) the provisions laid down in the Member States on 
the basis of the civil and commercial law rules of 
the Member States which, in certain special 
circumstances, require persons other than those 
referred to in this Regulation to pay a customs 
debt; 
(b) the obligations to which guarantors are subject in 
respect of payment of a customs debt which they 
have guaranteed. Article 10 
1. The Committee on General Customs Rules set 
up by Article 24 of Directive 79/695/EEC may 
examine any question concerning the application of 
this Regulation which is raised by its chairman either 
on his own initiative or at the request of a Member 
State. 
2. The provisions required for implementing this 
Regulation shall be adopted in accordance with the 
procedure laid down in Article 26 (2) and (3) of 
Directive 79/695/EEC. 
Article 11 
This Regulation shall enter into force on 1 July 1984. 
This Regulation shall be binding in its entirety and 
directly applicable in all Member States. 
EUROPEAN PARLIAMENT 
Notice of vacancy No PE/85/LA 
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