Declaration of commitment (customs law)

In customs law, a declaration of commitment is the formal assumption of obligations. This obligation mostly acts abstractly and directly against the obligated party.

Of great practical importance is the assumption of payment obligations during import by the contracted freight forwarder or the obligation to re-present or re-export goods.

Example of a declaration of commitment:

• Declaration of obligation in the event of deferred payment for third-party tax debts

Individual evidence

1. ↑ Leaflet of the German customs on the current deferral of payment (Article 226 letter b)