Customs powers to demand evidence of destination which goods reach

4.  Any exporter or any shipper of prohibited goods which have been exported from the United Kingdom shall, if so required by the Commissioners of Customs and Excise, furnish within such time as they may allow proof to their satisfaction that the goods have reached either—

(i)a destination to which they were authorised to be supplied or delivered by a licence granted under this Order, or

(ii)a destination to which their supply or delivery was not prohibited by this Order;

and, if he fails to do so, he shall be liable to a customs penalty not exceeding level 5 on the standard scale unless he proves that he did not consent to or connive at the goods reaching any destination other than such a destination as aforesaid.