http://www.legislation.gov.uk/eur/2013/952/article/82Regulation (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 2<Strong><Expanded>Customs debt on export</Expanded></Strong>Customs debt incurred through non-complianceArticle 821For goods liable to export duty, a customs debt on export shall be incurred through non-compliance with either of the following:aone of the obligations laid down in the customs legislation for the exit of the goods;bthe conditions under which the goods were allowed to be taken out of the customs territory of the Union with total or partial relief from export duty.2The time at which the customs debt is incurred shall be one of the following:athe moment at which the goods are actually taken out of the customs territory of the Union without a customs declaration;bthe moment at which the goods reach a destination other than that for which they were allowed to be taken out of the customs territory of the Union with total or partial relief from export duty;cshould the customs authorities be unable to determine the moment referred to in point (b), the expiry of the time-limit set for the production of evidence that the conditions entitling the goods to such relief have been fulfilled.3In cases referred to under point (a) of paragraph 1, the debtor shall be any of the following:aany person who was required to fulfil the obligation concerned;bany person who was aware or should reasonably have been aware that the obligation concerned was not fulfilled and who acted on behalf of the person who was obliged to fulfil the obligation;cany person who participated in the act which led to the non-fulfilment of the obligation and who was aware or should reasonably have been aware that a customs declaration had not been lodged but should have been.4In cases referred to under point (b) of paragraph 1, the debtor shall be any person who is required to comply with the conditions under which the goods were allowed to be taken out of the customs territory of the Union with total or partial relief from export duty.