(1) The owner of a ship or aircraft must not permit goods required to be entered for export to be taken on board the ship or aircraft for the purpose of export unless:
(a) an authority to deal with the goods is in force under section 114C; or
(b) the goods are, or are included in a class of goods that are, excluded by the regulations from the application of this section.
(2) An offence against subsection (1) is an offence of strict liability.