SCHEDULE 1The common transit procedure
PART 4General provision for the purposes of this Schedule
Liability to import dutyI159
Nothing in this Schedule affects any incurrence of liability to import duty from a common transit procedure, or the person liable, by or under TCTA, except that in situations covered by paragraph 4(4) or 29(3), first indent the F1carrier or recipient of the goods is also jointly and severally liable with any person liable by or under TCTA.