(1) The Comptroller may by direction impose conditions and restrictions as respects—
(a) the movement of imported goods between the place of importation and a place approved by the Comptroller for the clearance out of charge of such goods, or the place of exportation of such goods; and
(b) the movement of goods intended for export between a place approved by the Comptroller for the examination of such goods or a place designated by the proper officer and the place of exportation.
(2) Any direction under subsection (1) may in particular—
(a) require the goods to be moved within such period and by such route as may be specified by or under the regulations;
(b) require the goods to be carried in a vehicle or container complying with such requirements and secured in such manner as may be so specified;
(c) prohibit, except in such circumstances as may be so specified, any unloading or loading of the vehicle or container or any interference with its security.
(3) Any documents required to be made or produced as a result of directions made under subsection (1) shall be made or produced in such form and manner and contain such particulars as the Comptroller may direct; but the Comptroller may relax any requirement that any specific document be made or produced and if he or she does so may impose substituted requirements.
(4) Any person who contravenes or fails to comply with any direction under subsection (1) or any requirement imposed by or under such direction that person and the person then in charge of the goods each commit an offence and is liable to a fine of $5,000 and any goods in respect of which the offence was committed are liable to forfeiture.