General relief conditions: incurrence of a Customs debt after goods have been placed under Customs supervision
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 Article 86(3) of the Code, DA Article 73. 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 End-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-Union goods processed under a suspensive Customs procedure.