1.A customs debt on importation shall be incurred through the placing of non-Community goods liable to import duties under either of the following customs procedures:
release for free circulation, including under the end-use provisions;
temporary admission with partial relief from import duties.
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 duties 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.