Regulation 15 I1

United Kingdom

(1)

Save in the circumstances hereunder mentioned, no person shall at any time during a removal—

(a)

wilfully break, open or remove any seal, lock or mark affixed for any customs or excise purpose on any goods or to a vehicle or container; or

(b)

load or unload or assist in the loading or unloading of a vehicle or container.

(2)

The circumstances referred to in paragraph (1) above are—

(a)

where authorisation has been given by the proper officer; or

(b)

in accordance with any general or special permission given by the Commissioners; or

(c)

in an emergency in order to safeguard the goods or to protect life or property.

Annotations