Section 94: Termination or cancellation of customs duties

1 A customs debt shall be terminated or cancelled by -
a payment of the amount of the debt;
b remission by the Service of the amount of the debt;
c invalidation of the customs declaration giving rise to the debt;
d confiscation of the goods giving rise to the debt; or
e the total destruction and irretrievable loss of the goods.

2 In the event of confiscation referred to in subsection (1) (d), the customs debt shall for the purposes of penalties applicable to customs offences be deemed not to have been cancelled where the customs debt provides the basis for determining penalties.

3 Where two or more persons are liable for payment of a customs debt and remission is granted to one or more than one person, the customs debt shall be cancelled only as to the specific persons to whom the remission is granted.