General relief conditions: incurrence of Customs debt at declaration for free circulation
If a condition governing the placing of the goods under End-use was not fulfilled at the moment when the goods were declared for free circulation (for example, fish which deteriorates before being declared for free circulation; or tuna fish declared for free circulation but when delivered is discovered not to be tuna but another fish, not subject to End-use) a Customs debt has been incurred under Article 86(3) of the Code. The debt will be incurred when the goods have been declared. Uncollected Customs duty should be called for. The rate of Customs duty to be called for is that for the appropriate non End-use Tariff heading or subheading for the goods. Anti-dumping duty should be included where appropriate. Any Tariff quota, suspension or alternative End-use rate may be allowed if applicable.