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HMRC Guidance: Customs debt liability

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

Change made April 1, 2021:
Updated the details about interest on customs debt – the information about the minimum charge has been removed.

Contents

  1. Customs debt notification
  2. Make a voluntary disclosure
  3. Interest on customs debt
  4. Who is liable
  5. Someone dealing with customs for you
  6. Changes from 1 January 2021

Source gov.uk

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