Non-compliance with customs laws: who is liable?

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Overview

Non-compliance has many forms. It can be technical, such as an error in the completion of the customs declaration, or it can be substantive, such as misrepresenting the value of goods. Who is liable in the case of non-compliance?

In this video, we take a closer look at what is set out in the Articles 79 and 83 of the Union Customs Code and discuss the liabilities of:

  • Declarant;
  • Direct or indirect representative;
  • Other persons involved in bringing goods into customs territory of the Union or taking them out.

The video is an excerpt from the 'Customs legislation' module, which is a part of an extensive 'Customs clearance and trade compliance in the EU' training course.

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You might be also interested in reading these articles:

'Penalties for customs offences in France' by Evguenia Dereviankine and Bertrand Rager
'Sanctions for customs infringements in Germany' by Dr Gerd Schwendinger and Dr Katja Göcke
'Customs infringements and sanctions: different sets of legal rules in the EU' by Andrius Košel and Enrika Naujokė

Resources are available after purchase.

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