Regulation 14 I1

Before any goods are removed they or the vehicle or container carrying them shall be secured or identified by any such seals, locks or marks as the Commissioners may specify.

Where in the United Kingdom, seals, locks or marks are affixed for any customs or excise purpose in order to secure or identify the goods to be removed or the vehicles or containers carrying the goods, they shall be so affixed by the proper officer or by such other person as the Commissioners may authorise.