Union Customs Code — Article 81

The article's text

Article 81
Export and outward processing
1. A customs debt on export shall be incurred through the placing of goods liable to export duty under the export procedure or the outward processing procedure.
2. The 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 is drawn up on the basis of information which leads to all or part of the export duty not being collected, the person who provided the information required for the declaration and who knew, or who should reasonably 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.

business association

Who	Country	What they wrote
European Federation of Pharmaceutical Industries and Associations EFPIA	BE	tabases including the WCO’s CENCOMM. Union level risk management activities, as proposed in Title IV Chapter 3 (article 50 – 55), Article 81 and Article 97 are extremely positive developments. EFPIA suggests that Recital 24 – 26 and Article 31 are amended to c ↗
UNION DES FABRICANTS	FR	or EU customs. On top of that, customs should improve and make their controls more effective through a risk analysis methodology (Article 81), which could also use artificial intelligence to increase such efficiency (Article 5 (26)). Unifab also welcomes the e ↗
American Chamber of Commerce to the EU	BE	relevant non-EU databases such as the WCO’s CENCOMM. Union-level risk management activities (Recital 32, Title IV, Chapter 3 and art. 81 and 97), with common risk analysis, Union control recommendations to customs authorities and instructions that goods desti ↗

Source: public consultation submissions and position papers. n = 3 mentions; counted as a literal reference to the article number.

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