EXCISE REGULATION 2015
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.
42(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.
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