12It should be noted to begin with that the European Union legislature intended, since the entry into force of the Customs Code, to lay down exhaustively the conditions for determining who are the debtors of customs debt (see Case C-414/02Spedition Ulustrans [2004] ECR I-8633, paragraph 39; Case C-195/03Papismedov and Others [2005] ECR I-1667, paragraph 38; and Case C-140/04United Antwerp Maritime Agencies and Seaport Terminals [2005] ECR I-8245, paragraph 30). In the case of a customs debt incurred through the unlawful introduction of goods into the customs territory of the European Union, as referred to in Article 202 of the code, the persons capable of being debtors are listed in paragraph 3 of that article.