http://www.legislation.gov.uk/eur/2013/952/article/77Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code (recast)Regulation (EU) No 952/2013 of the European Parliament and of the CouncilRegulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code (recast)King's Printer of Acts of Parliamenthttps://webarchive.nationalarchives.gov.uk/eu-exit/https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:02013R0952-20200101texttext/xmlen2024-05-19Expert Participation2022-07-01 TITLE III<Strong>CUSTOMS DEBT AND GUARANTEES</Strong>CHAPTER 1<Strong><Emphasis>Incurrence of a customs debt</Emphasis></Strong>Section 1<Strong><Expanded>Customs debt on import</Expanded></Strong>Release for free circulation and temporary admissionArticle 771A customs debt on import shall be incurred through the placing of non-Union goods liable to import duty under either of the following customs procedures:arelease for free circulation, including under the end-use provisions;btemporary admission with partial relief from import duty.2A customs debt shall be incurred at the time of acceptance of the customs declaration.3The declarant shall be the debtor. In the event of indirect representation, the person on whose behalf the customs declaration is made shall also be a debtor.Where a customs declaration in respect of one of the procedures referred to in paragraph 1 is drawn up on the basis of information which leads to all or part of the import duty not being collected, the person who provided the information required to draw up the declaration and who knew, or who ought reasonably to have known, that such information was false shall also be a debtor.