Section 83: Customs debt on importation

1 A customs debt on importation shall be incurred through the placing of goods liable to import duties, excise Customs duties, other Customs duties and fees under the following customs procedures -
a release for free circular; and
b any other customs procedure that results in the imposition of import duties, excise Customs duties, other Customs duties and fees.

2 A customs debt shall be incurred at the time of acceptance of the customs declaration by the Service.

3 The declarant shall be the debtor, and in the event that the declarant represents another person, the person on whose behalf the customs declaration is made, shall also be a debtor.

4 Where a customs declaration is prepared on the basis of information which leads to all or part of the customs duties, excise Customs duties, other Customs duties and fees not to be collected, any person who provided the information, who was required to prepare the declaration and who knew or reasonably ought to have known that the information provided was false shall also be a debtor.