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Excise Regulation 2015
42Package to be examined
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42 Package to be examined
(1) This section applies if the relevant traveller: (a) surrenders a package containing the goods for carriage otherwise than in the cabin of an aircraft or ship; or (b) takes a package containing the goods into a departure area. (2) The relevant traveller must: (a) present the package, sealed and with the copy of the invoice attached, to the proprietor, or an employee or agent of the proprietor; and (b) permit the proprietor, or the employee or agent of the proprietor, to examine the package and to remove the copy of the invoice.