They will be responsible for any customs charges on the goods declared whether or not they own them.

We may require you to provide security for the potential customs charges.

So there will be funds available for customs charges.

"Why not use them to pay the customs charges?"

There are a number of other circumstances where relief from some or all customs charges may be available.

Relief from all customs charges can be claimed if the goods and the use made of them are included in Section 4.

You will pay customs charges due on import if your goods are declared for free circulation.

Instead, you must pay the full customs charges due on release to free circulation.

Section 2.3 now features a table to list the customs charges applicable to goods according to their value.

Can I claim relief after the animals have been imported and customs charges paid?