Chargeable Event in the Case of Importation of Goods

Art. 27.

In the case of importation of goods under Art. 11 the date on which the chargeable event occurs and the obligation occurs to accrue and pay or accrue and secure or exempt the imported goods is the date on which the obligation of customs authorities occurs:

1. To accrue customs duties, including the cases of zero-rating, or to exempt from customs duties; or
2. To accrue and secure customs duties or to exempt from securing customs duties.