67 The customs debt shall be considered incurred at the place where the facts originating
its incurrence took place or, where it is not possible to determine such place, the place where the customs authorities conclude that the goods are in a position which a
customs debt is incurred.
CHAPTER II Customs Debt on Exportation
Article 147 Constitutive Fact
A customs debt on exportation of goods liable to export duties and other charges shall be incurred through:
a The exportation from the customs territory of a good declared for that
customs procedure; b
The removal from the customs territory of a good without a customs declaration;
c The removal from the customs territory of a good without observing the
conditions that exempt the same good, entirely or partially, from export duties.
Article 148 Moment of the Incurrence
1. In the cases provided for in subparagraph a of Article 147.1, the customs debt
shall be incurred at the time when such customs declaration is accepted; 2.
In the cases provided for in subparagraph b of Article 147.1, the debt shall be incurred at the time of the definitive removal of the goods from the customs
territory;
3. In the cases provided for in subparagraph c of Article 147.1, the debt shall be
incurred at the time when the goods reach a destination other than the one which would benefit from the total or partial relief from export duties, or at the time of
the expiry date of the time limit for producing evidence that the conditions entitling the goods to such relief have been fulfilled.
Article 149 Chargeable Person
In the cases provided for in subparagraphs a and c of Article 147, the debtor shall be the declarant.
68 In the cases provided for in subparagraph b of Article 147, the debtor shall be the
person who, or whom the person collaborated with, who were aware or should have been aware of the need to declare the goods, and nonetheless facilitated the removal of the
goods from the customs territory without observing that formality.
Article 150 Customs Debt Incurrence on Exportation
1. A customs debt on exportation shall be incurred whenever goods liable to export
duties are removed from the customs territory. 2.
The customs debt on exportation shall be incurred at the time and place of acceptation of the customs declaration of exportation.
3. In the cases of removal from the customs territory of goods liable to export duties
without being accompanied by the respective declaration, a customs debt shall be incurred at the time of the actual removal of the goods from such territory.
4. Where it is not possible to determine the time of the actual removal, the customs
debt shall be incurred at the time when the customs authorities detect the removal of the goods.
CHAPTER III Common Provisions