Chapter 1 Incurrence of a customs debtF1 United Kingdom Repealed Original text. Later amendments are not shown. 1Customs debt on importation 2Customs debt on exportation 3Provisions common to customs debts incurred on importation and exportation Annotations Textual amendments F1 Repealed by Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code (recast). Chapter 1