When import or export duties are underpaid, customs debt liability determines who bears financial responsibility for the shortfall. The liable party depends on the circumstances of the underpayment and the role different actors play in the customs process. HMRC pursues recovery of unpaid duties from the person legally responsible under customs regulations, which may include importers, exporters, agents, or other parties involved in the transaction.
Source: HMRC (GOV.UK) – Read the original