A customs debt should therefore be incurred whenever the declarant has chosen to release the goods for free circulation, i.e. without collection of anti-dumping duty, and one or several conditions of that undertaking are found to have been violated.
Tollivõlg peaks seega tekkima alati, kui tollideklarant on otsustanud lubada kaubad vabasse ringlusse ilma dumpinguvastast tollimaksu sisse nõudmata ja leitakse, et ühte või enamat hinnakohustuse tingimust on rikutud.