Legal background Shark finning and the trade in shark fins The Customs and Excise Management Act 1979
The Customs and Excise Management Act 1979 makes it an offence to export or import goods with intent to evade a prohibition or restriction on those goods. Goods which have been imported or exported in breach of a prohibition or restriction are liable to forfeiture. A contravention of the prohibition in section 1 will activate the provisions in the Customs and Excise Management Act (CEMA) 1979.