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Union Customs Code — Article 77

The article's text

Article 77 Release for free circulation and temporary admission 1. A 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: (a) release for free circulation, including under the end-use provisions; (b) temporary admission with partial relief from import duty. 2. A customs debt shall be incurred at the time of acceptance of the customs declaration. 3. The 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.

Who wrote about this article in the consultations

Filers who named this exact article number in their own text. It is their sentence, not our reading — and not a causal claim.

4
business association
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ACADEMIC_RESEARCH_INSTITTUTION
WhoCountryWhat they wrote
European Federation of Pharmaceutical Industries and Associations EFPIABEnon- compliant or and/or IP-infringing goods are also to be borne by the importer/exporter/holder of the goods. Article 77 states that customs authorities may dispose of counterfeit goods using any necessary measures including sale or donation for humanitarian ↗
EuroCommerceBEwording for release for free circulation under the second subparagraph of Article 77(3) of the Union Customs Code. Such guidelines should clarify which verifiable due diligence measures could be deemed as sufficient for satisfying the formulation "reasonably s ↗
UNION DES FABRICANTSFRdea, being the one of giving the possibility to customs agents to donate potential illicit goods « for humanitarian purpose[s] » (Article 77). As counterfeiting products are products for which we know neither the composition nor the conditions under which the ↗
AIM - European Brands AssociationBEnd that presents a risk to the health and safety of end users. The cost of such measure shall be borne by the importer…”; and 5 • Article 77, again as regards costs for confiscation, warehousing and destruction. We also note the importance of all - not only on ↗
Student contribution (Maastricht University)NLes. However, liability widens for representatives acting in their own name but on behalf of the importer (i.e., indirect 110 ibid Article 77(a). 111 ibid Article 77(2). 112 ibid Article 79 (1) (a-c). ↗
University of Bologna - PhD thesisITstion. The acceptance constitutes the objective and formal requirement alongside the substantial one which might be, according to Article 77 UCC: (a) the release for free circulation of goods liable to import duties, or (b) the placing of such goods under temp ↗

Source: public consultation submissions and position papers. n = 6 mentions; counted as a literal reference to the article number.

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