SPE16075 - General relief conditions: incurrence of a Customs debt after goods have been placed under Customs supervision

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If an event leading to the incurrence of a Customs debt happens after placing the goods under Customs supervision, the debt will usually fall under Part 1, Section 4 Taxation (Cross-border Trade) Act 2018 - Incurring of liability to import duty. The debt occurs at the moment when the goods are removed from Customs supervision or at the moment when an obligation or condition under the Authorised Use rules is not met. The Customs debt will include other Union goods or values already added to the goods. This will generally apply to non-UK goods processed under a suspensive Customs procedure.

Note: Northern Ireland (NI) customs authorisations will continue to fall within the provisions of the Union Customs Code (UCC), as retained by the European Union (Withdrawal) Act 2018 and CEMA 1979.