Section 68B Special provisions as to proof in Northern Ireland.F1C1

If goods of any class or description chargeable with agricultural levies on their exportation from the United Kingdom are found in the possession or control of any person within the prescribed area in Northern Ireland, any officer or any person having by law in Northern Ireland the powers of an officer may require that person to furnish proof either—

If proof of any matter is required to be furnished in relation to any goods under subsection (1) above but is not so furnished, the goods shall be liable to forfeiture.

In subsection (1) above “agricultural levy” has the same meaning as in section 6 of the European Communities Act 1972.