A customs debt shall be incurred at the place where the customs declaration or the re-export declaration referred to in Articles 77, 78 and 81 is lodged.
Tabhófar fiach custaim san áit a dtaiscfear an dearbhú custaim nó an dearbhú ath-onnmhairithe dá dtagraítear in Airteagal 77, in Airteagal 78 agus in Airteagal 81.