(19)Since the new role of customs authorities implies the sharing of responsibilities and cooperation between inland and border customs offices, the customs debt should, in most cases, be incurred at the place where the debtor is established, as the customs office competent for that place can best supervise the activities of the person concerned.
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New version applies from 30/10/2013 — introduced by 32013R0952.
232 provisions change.
Recital 19 is deleted from 30/10/2013.