Who is liable for duties and taxes if goods under the ACTS go missing during the transit movement?

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In placing goods under the ACTS procedure, the Principal shall be liable for the payment of any Customs duties and taxes which may become due as a result of an irregularity occurring before the termination of the transit operation. The Principal refers to the legal entity that is based in the country of departure.

If for example the goods do not arrive at the destination and are sold illegally or go missing en-route, the Customs Authority that has a stake to the claim will calculate the duties and taxes lost and instruct the Principal to pay. The Principal will be given 30 days to explain how the situation arose and to provide proof of correct termination of the transit movement.

You may refer to our website for more information on the ASEAN Customs Transit System (ACTS) here.

Who is liable for duties and taxes if goods under the ACTS go missing during the transit movement?

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