Customs debt and guarantees

Customs debt is the obligation of a person to pay the amount of import or export duties, envisaged for specific goods. The customs authority collects import and export duties and other duties and taxes, in accordance with the regulations concerning these duties and taxes. A guarantee ensures payment of customs debt that incurred or may incur, as well as other ditties and taxes the customs authorities collect, pursuant the relevant regulations regulating these types of duties and taxes, as well as interest rates that incurred or may incur in regard to the duties for which the guarantee was submitted and accepted.

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