Section 87: Place where customs debt is incurred

1 A customs debt is incurred at the place where the customs declaration is lodged and in all other cases, at the place where the event from which the debt arose took place.

2 Where it is not possible to determine the place where the debt arose, the customs debt shall be incurred at the place where the Service determines that a customs debt has been incurred.

3 Where the good have been entered for a customs procedure which has not been discharged, and the place cannot be determined as provided in subsection (1) within a specified period of time, the customs debt shall be deemed to have been incurred at the place where the goods were placed under the applicable customs procedure or were introduced into or exported from the customs territory under that procedure.

4 Where the information available to the Service establishes that customs debt was incurred in several places, the customs debt shall be deemed to have arisen or incurred at the place where it was first incurred.