The customs debt shall be notified to the debtor in the form prescribed at the place where the customs debt is incurred, or is deemed to have been incurred in accordance with Article 87.
Tabharfar fógra don fhéichiúnaí maidir leis an bhfiach custaim san fhoirm a leagtar síos ag an áit a dtabhófar an fiach custaim, nó a meastar é a bheith tabhaithe i gcomhréir le hAirteagal 87 inti.