Section 84: Customs debt on exportation

1 A customs debt on exportation shall be incurred through the placing of goods liable to export duties, excise Customs duties, other Customs duties and fees under the export procedure, the outward processing procedure, or any other export procedure that result in imposition of duties, excise Customs duties, other Customs duties and fees where applicable.

2 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.

3 Where a customs declaration is prepared on the basis of information resulting to the non-collection of all or part of the export duties, excise Customs duties, other Customs duties and fees where applicable, any person who provided the information for the preparation of the declaration knowing that the information provided is untrue, misleading or false or who reasonably ought to have known that the information provided is untrue, misleading or false shall also be a debtor.