Liability to customs duty or excise duty upon contravention of exemption conditions, etc.
4.—(1)  If a specified person —
(a)contravenes any condition specified in the third column of Part 1 of the Schedule opposite the specified person;
(b)subject to sub-paragraph (2), transfers the specified goods to another person; or
(c)uses, removes from customs control or manufactures the specified goods for any purpose, or in any manner, that is not specified in the second column of Part 1 of the Schedule,
the specified goods become liable to customs duty or excise duty (as the case may be) in accordance with the rate and valuation (if any) specified in the third column of Part 2 of the Schedule opposite the specified person and specified goods.
(2)  Sub-paragraph (1)(b) does not apply if the specified person transfers the specified goods to another person —
(a)who is entitled to the same exemption as the specified person in relation to those goods;
(b)for the sole purpose of the other person —
(i)destroying or ensuring the proper disposal of the specified goods; or
(ii)exporting the specified goods; or
(c)for any purpose, and in accordance with any requirement, specified in the third column of Part 1 of the Schedule opposite the specified person.