Course description

It provides fundamental knowledge in the domain of customs debt and related procedures as defined by the Union Customs Code (UCC). To fully benefit of the potential of this course, we recommend to integrate the course in your own training programme and to develop a full blended learning programme.

Target audience

Customs professionals in the public and private sector dealing with customs debt.

Learning objectives

By the end of this 75-minute course, you will have learned about: 
- what customs debt is and when it is incurred; 
- who can be a debtor; 
- where a customs debt is incurred; 
- how a customs debt is determined; 
- the debt recovery process and the extinguishment of the debt; 
- the impact of post-release control on customs debt.