art_77__para_1

Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code (recast) · European Union

1. A customs debt on import shall be incurred through the placing of non-Union goods liable to import duty under either of the following customs procedures: release for free circulation, including under the end-use provisions; temporary admission with partial relief from import duty.

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Source: EUR-Lex (Cellar) · retrieved 2026-10-27 · Text as adopted (Official Journal); later amendments are not incorporated in this text.