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.
Legal background Shark finning and the trade in shark fins The Customs and Excise Management Act 1979