- The note clarifies the deadlines for payment of customs debt notified upon release of goods.
- It replaces previous informative notes NI GA 14/2017 and NI GA 09/2019, which are now void.
- Customs debt is defined as the obligation to pay import or export duties according to EU customs law.
- The note explains payment terms and mechanisms for economic operators to defer payment of customs debt.
- The amount due is determined by customs authorities as soon as they have the necessary information, or may accept the amount declared by the importer.
Source: sede.agenciatributaria.gob.es
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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