12.—(1) It shall be the duty of the Commissioners to take such action as they consider appropriate to secure the enforcement of the provisions of this Order described in paragraph (2).
(2) The provisions referred to in paragraph (1) are articles 3, 9, 10 and 11 and article 7 insofar as the obligation relates to the powers of the Commissioners.
(3) For the purposes of this Order, offences other than those in respect of which a duty is imposed upon the Commissioners by virtue of paragraph (2) shall not be offences under the customs and excise Acts for the purposes of section 145 of the Customs and Excise Management Act 1979.
(4) In the case of any person who is guilty of any offence related to any prohibition or restriction in article 3 of this Order sections 68(3)(b) and 170(3)(b) of the Customs and Excise Management Act 1979 shall have effect as if for the words “7 years” there were substituted the words “10 years”.