Customs powers to demand evidence of destination which goods reach
7. Any exporter or any shipper of goods specified in Schedule 1 to this Order which have been exported from any of the Channel Islands shall, if so required by, in the case of the Bailiwick of Guernsey, the Chief Revenue Officer or, in the case of the Bailiwick of Jersey, the Agent or Deputy Agent of the Impôts or any person duly authorised by the Agent of the Impôts, furnish within such time as he may allow proof to his satisfaction that the goods have reached either—
(a)a destination to which they were authorised to be exported by a licence granted under this Order; or
(b)a destination to which their exportation was not prohibited by this Order,
and, if he fails to do so, he shall be guilty of an offence under this Order unless he proves that he did not consent to or connive at the goods reaching any destination other than such a destination as aforesaid.