2.
Modernised Customs Code
A customs debt shall be incurred at the time of acceptance of the customs declaration.
← art_44__para_1__point_b__text_1 · All articles · art_44__para_2__text_1 →
Source: EUR-Lex (Cellar) · retrieved 2026-11-07 · Text as adopted (Official Journal); later amendments are not incorporated in this text.