I think you can say "evasion of the duty". A more common phrase would be to indicate "avoiding the duty".

To evade is to not do something- like if someone is charged with tax fraud or nonpayment, it is illegal. Similarly, evasion of import duties, evasion of customs duty, or duty evasion is an offence someone could be charged with. This means they have not paid the duty. Evading goes beyond not wanting to pay the duty - it's not paying. From what I understand, I may be wrong, but you pay duty on imports.

Accountants and their clients make a distinction between "tax avoidance" and "tax evasion". Avoiding tax is not illegal. It is simply arranging your business and personal finances to minimise the amount of tax payable. You might do so by exploiting a "loophole" in the tax law but it is not illegal to do so. Evading tax is illegal. You clearly owe the tax but don't keep proper financial records or you hide your income in secret bank accounts so it appears you have less income.