Part VII Customs and Excise Control: Supplementary Provisions
Special requirements as to movement of certain goods
75 Explosives.
C11
No goods which are explosives within the meaning of the M1Explosives Act 1875 shall be loaded into any ship or aircraft for exportation, exported by land or shipped for carriage coastwise as cargo, until due entry has been made of the goods in such form and manner and containing such particulars as the Commissioners may direct.
2
Without prejudice to sections 53 and 60 above, any goods required to be entered under this section which are loaded, exported or shipped as mentioned in subsection (1) above without being entered under this section shall be liable to forfeiture, and the exporter or, as the case may be, shipper shall be liable on summary conviction to a penalty of F1level 3 on the standard scale.