Paragraph 5

In subsection (3) of section three of the Import, Export and Customs Powers (Defence) Act, 1939 (which subsection empowers an officer of Customs and Excise to require a person possessing or having control of goods imported, exported, carried coastwise or shipped as ship’s stores, or brought to any quay, or waterborne, for the purpose of being exported or of being so carried or shipped, to furnish proof that the importation, exportation or carriage coastwise of the goods or the shipment thereof as ships’ stores is not unlawful by virtue either of an order under that Act or of the law relating to trading with the enemy), for the words “the goods shall be deemed to be prohibited goods unless the contrary is proved” there shall be substituted the words “then, unless the contrary is proved, the goods shall be deemed to be prohibited goods and shall be forfeited”.

The said subsection (3), as amended by the foregoing sub-paragraph, shall have effect as if the power thereby conferred on an officer of Customs and Excise, in the case of goods brought to any quay or other place for the purpose of being exported, to require any person possessing or having control of the goods to furnish proof that the exportation of the goods is not unlawful as aforesaid, included power, in the case of any goods which—

to require any person possessing or having control of the goods to furnish proof either that the goods are not intended for exportation or that the exportation thereof is not unlawful as aforesaid.

The power conferred on an officer of Customs and Excise by the said subsection (3), as amended by this paragraph, may be exercised by any person having by law the powers of such an officer in Northern Ireland, and the reference in head (b) of sub-paragraph (2) of this paragraph to an officer of Customs and Excise shall be construed accordingly.