12(1)Any amount due by way of import duty is recoverable as a debt due to the Crown.U.K.
(2)If—
(a)goods in respect of which a liability to import duty is incurred are condemned as forfeited, and
(b)the goods are not subsequently restored under section 152(b) of CEMA 1979 or sold by HMRC Commissioners,
the amount due by way of import duty ceases to be recoverable as a debt due to the Crown.
(3)If the goods are sold by HMRC Commissioners, the purchaser is liable to pay the debt due to the Crown (in addition to anyone else who is liable apart from this sub-paragraph).
(4)This paragraph does not restrict any other way in which import duty may be recovered, whether as a result of CEMA 1979 or any other enactment.
Commencement Information
I1Sch. 6 para. 12 in force for specified purposes at 13.9.2018, see s. 57(1)(a)