EU Customs territory in the Sea of Slovenia 
 Tax consulting and representing in client's interest - II. part 

(UN)NECESSARY COST OF THE CUSTOMS DEBT
(More v: International Business Law. Ljubljana: CMSR, no. 242, June 2011, XXII, p. 15-18.)  

Among most sensitive operations in international transport of goods are those related to fulfillment of customs obligations. Particularly difficult is the legal position is the status of authorised economic operator (among these are freight forwarders, producers, import or export agents, warehousekeepers and carriers), which is responsible before the customs authorities for payment of the customs debt incurred through the failure to fulfill those customs obligations.

Responsibility of the principal in the customs procedure as a customs debtor, that is responsibility for payment of the customs debt incurred through the failure to fulfill the customs obligations, depends upon his diligence and the causation between eventual indiligence and objected violations of customs legislation. The same applies to his contractor, which is obligated towards the principal to return the costs incurred through the mentioned customs debt in case that such expenses were necessary and agreed. If costs were result of violations or indiligence, than such contractors' obligation does not apply.

(Article concluded in June 2011.)

Author: Ž. Stupica (c)