art_67__para_1__text_1 Modernised Customs Code — Regulation (EC) No 450/2008 of the European Parliament and…

art_67__para_1__text_1

Modernised Customs Code

Regulation (EC) No 450/2008 of the European Parliament and of the Council of 23 April 2008 laying down the Community Customs Code (Modernised Customs Code) · European Union

The customs debt shall be notified to the debtor in the form prescribed at the place where the customs debt is incurred, or is deemed to have been incurred in accordance with Article 55. The notification referred to in the first subparagraph shall not be made in the following situations:

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Source: EUR-Lex (Cellar) · retrieved 2026-11-07 · Text as adopted (Official Journal); later amendments are not incorporated in this text.