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Union Customs Code — Article 84

The article's text

Article 84 Several debtors Where several persons are liable for payment of the amount of import or export duty corresponding to one customs debt, they shall be jointly and severally liable for payment of that amount.

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.

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ACADEMIC_RESEARCH_INSTITTUTION
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other
WhoCountryWhat they wrote
Außenwirtschaftsrunde e.V.DEArbeitsfehler nicht ausgeschlossen werden können, ist diese Regelung, die das Augenmaß wahrt, zu be- grüßen. Die im Gegenzug in Artikel 84 aufgenommen Prüfverpflichtung, ob der Aus- steller der Ursprungserklärung tatsächlich REX ist (anhand der REX-Datenbank)
Außenwirtschaftsrunde e.V.DEated. The duty to verify whether the issuer of the origin declaration is actually REX by REX database check, which is included in Article 84 in return, emphasises the personal responsibility of the applicant for the granting of preference, reinforces the princ
Student contribution (Maastricht University)NLrs. Therefore, if the current liability regime for customs is to be followed, making platforms jointly and severally liable under Article 84 UCC would cast a disproportionate burden on the platforms, which may be held liable for payment of customs debt under A
University of Bologna - PhD thesisITve any owner from liability. 84 G. Morse, D. Williams, S. Eden, “Davies: Principles of tax law”, Sweet and Maxwell, p. 13. 85 See article 84 of Union Customs Code. 41 qualified as a customs debtor on the basis of an automatic (and thus absolute) liability in c

Source: public consultation submissions and position papers. n = 4 mentions; counted as a literal reference to the article number.

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