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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

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

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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