(1) A person incurs a customs liability for duty when

(a) imported goods that are subject to duties are entered for consumption by that person and the declaration is accepted;

(b) imported goods are unlawfully introduced into the country by that person;

(c) imported goods are unlawfully removed from a customs-controlled area or a free zone to another part of the country;

(d) that person fails to comply with conditions that govern the use of a customs procedure under which the goods have been placed; or

(e) goods imported in a free zone or customs-controlled area are used, consumed or lost other than as permitted under this Act .

(2) The following persons are responsible for the payment of duty incurred in subsection (1):

(a) an importer or an agent of the importer who imports goods specified in paragraph (a) of subsection (1);

(b) a person who imports or who aids in the introduction of goods specified in paragraph (b) of subsection (1);

(c) a person who acquired or unlawfully held goods specified in paragraph (b) of subsection (1);

(d) a person who unlawfully removes or who aids in the removal of goods specified in paragraph (c) of subsection (1);

(e) a person who is required to fulfil the obligations arising from the use of the procedure under which the goods specified in paragraph (d) of subsection (1) are placed; or

(f) a person who consumes, losses or uses goods specified in paragraph (e) of subsection (1).