United Kingdom HMRC Guidance: Customs debt liability 11 January 202354 views1 min read What happens if you underpay import or export duties and who is responsible for the debt. Contents Customs debt notification Make a voluntary disclosure Interest on customs debt Who is liable Someone dealing with customs for you Source gov.uk Customs RAC reiterates call for VAT cut on public EV charging as costs rise 50% in eight months Indirect Tax Considerations For Overseas Businesses Trading With The UK