105 (3) Duties (whether of customs or excise) charged on imported goods or other charges payable in respect of postal packets to which this section applies (whether payable to a postal operator or to a foreign administration) may be recovered by the postal operator concerned and in England and Wales and Northern Ireland may be so recovered as a civil debt due to him.

I will explain - I have already checked this. There is a charter for Royal Mail to pay HMRC on our behalf. Section 105 states that they can collect it only by civil means. Now, we know they can hold the parcel in lien for the Duty (104 (3) (c), but not for the handling charge.

Why argue? Why confuse people?