Single precaution and general precaution

Depending on a certain situation, a preson is obliged to place a single precaution, which covers real amount of customs or a general precaution for many which can be a basis for a customs debt. A single precaution applies to a customs debt count on a basis of a single customs clearance. A general precaution covers a bigger amount of operations which resulted in a customs debt. The acceptance for using the general precaution applies to a debt which can appear as a result of using customs procedures.

Subjects obliged to place the precaution

A person obliged to place the precaution is a debtor or a person who ccan become one or - with the acceptance of the customs body - a third party instead of a person who is obliged to place the precaution. The precaution is not collected when the debtor is a public body. The precaution need not be collected if the debt is below 500EUR. In fact the obligor is the person who declares customs or applies for other actions concering the good, which good result in a debt. A person obliged to a preccaution in transit is the main obligor.