Specific Cases of Goods under Customs Control

Art. 60.

(1)

Where goods are placed under deferred payment regime or in other cases, in which security for customs import duties is required or not under the Customs Law, the tax shall be secured or not for the purpose of securing customs duty collection in the amount and way specified in the Customs Law and the Regulations on its enforcement.

(2)

Any person authorised to open and manage a warehouse under customs control (warehouse holder) under the Customs Law and the Regulations on its enforcement shall assume joint liability for the tax due, together with the depositor of the goods in the warehouse, where these goods deviate from the customs regime during storage in the warehouse.

(3)

 ⁴⁴ Where the provisions of the Customs Law and the Regulations of its enforcement envision a liability to pay interest on customs duty in connection with a customs liability, there shall occur also a liability to pay interest also on the uncollected tax.