HC Deb 11 October 1976 vol 917 c22W
Mr. Eldon Griffiths

asked the Chancellor of the Exchequer if the demanding by Customs officers of a declaration of the species of an imported animal or plant, as set out in his notice to importers and exporters on conservation controls, paragraph 8, is a duty performed in pursuance of statutory controls.

Mr. Robert Sheldon

Yes. A declaration of the species of an animal or plant may be required from its importer or his agent under Section 28 of the Customs and Excise Act 1952 which provides that an entry—i.e., the documentation which has to be lodged with the Customs—in respect of imported goods shall contain such particulars as the Commissioners of Customs and Excise may direct.