(1) An amount payable by a person under this Division is a debt due by the person to the Commonwealth.
(2) The amount may be recovered by action in a court of competent jurisdiction.
(3) The Commonwealth's right to recover the whole or a part of the amount may be waived by:
(a) the Chief Executive Officer of Customs; or
(b) the Secretary of the Department administered by the Minister who administers the Naval Defence Act 1910 .