Debt
Article 4
1. The following shall give rise to a debt: (a) lodging a re-export declaration, a re-export notification or an exit summary declaration for the product concerned, including a processed product resulting from the product concerned under the inward processing procedure as referred to in Regulation (EU) No 952/2013, to be brought to an artificial island, a fixed or floating installation or any other structure in the continental shelf or the exclusive economic zone of a Member State from the customs territory of the Union; (b) the receipt of the product concerned brought from outside the customs territory of the Union at an artificial island, a fixed or floating installation or any other structure in the continental shelf or the exclusive economic zone of a Member State. 2. In the cases referred to in paragraph 1(a), the debt shall be incurred at the time of acceptance of the re-export declaration or of the registration of the re-export notification or exit summary declaration. In the cases referred to in paragraph 1(b), the debt shall be incurred at the time of receipt of the products concerned. 3. The debtor shall be the recipient. Where the re-export declaration, the re-export notification, the exit summary declaration referred to in paragraph 1(a) or the receipt declaration referred to in paragraph 4 is drawn up on the basis of information which leads to all or part of the anti-dumping and/or countervailing duty not being collected, the person who provided the information required to draw up the declaration or notification and who knew, or who ought reasonably to have known, that such information was false shall also be a debtor. Where several persons are liable for payment of the amount of anti-dumping duty and/or countervailing duty corresponding to one debt, they shall be jointly and severally liable for payment of that amount. 4. The recipient shall, without delay and at the latest within 30 days of receipt of the product concerned, lodge a receipt declaration. Paragraphs 2, 3 and 4 of Article 3 shall apply. 5. For the purposes of the application of paragraph 1(a), the re-export declaration, re-export notification or exit summary declaration shall provide the information about the continental shelf or exclusive economic zone of the Member State to which the product concerned is to be brought by using the relevant additional reference code as defined in data element 2/3 in point 2 of Title II of Annex B of Commission Implementing Regulation (EU) 2015/2447 ( 5 ) . 6. A debt shall be incurred at the place where the receipt declaration is lodged or, where it has not been lodged in accordance with Article 3(2) or Article 4(4), at the place it ought to have been lodged.