18Under Article 203(1) of the Customs Code, a customs debt on importation is to be incurred through the unlawful removal from customs supervision of goods liable to import duties (see, to that effect, inter alia Case C-66/99 D. Wandel [2001] ECR I-873, paragraph 50; C-371/99 Liberexim [2002] ECR I-6227, paragraph 52; and Case C-112/01 SPKR [2002] ECR I-10655, paragraphs 30 and 35). According to the very wording of Article 203(2), the debt is to be incurred at the moment of that removal.
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