(1)For the purposes of section 44 of the [1952 c. 44.] Customs and Excise Act 1952 (forfeiture of goods improperly imported) any imported goods shall be deemed to be imported contrary to a restriction for the time being in force with respect to them under this Act if—
(a)they are goods falling within a class specified in an order made by the Ministers for the purposes of this subsection, and
(b)they are imported in such circumstances as are specified in that order.
(2)For the purposes of section 56 of the Customs and Excise Act 1952 (offences in relation to exportation of prohibited or restricted goods) any goods shall be deemed to be exported contrary to a restriction for the time being in force with respect to them under this Act if—
(a)they are goods falling within a class specified in an order made by the Ministers for the purposes of this subsection, and
(b)they are exported in such circumstances as are specified in that order.
(3)Any class of goods specified in an order under subsection (1) or subsection (2) of this section shall be so specified as to consist exclusively of goods appearing to the Ministers to be goods which are, or normally are, medicinal products or are, or normally are, animal feeding stuffs in which medicinal products have been incorporated.