5. Any exporter or any shipper of goods which have been exported from the United Kingdom shall, if so required by the Commissioners of Customs and Excise, furnish within such time as they may allow proof to their satisfaction that the goods have reached either–
(i)a destination to which they were authorised to be exported by a licence granted under these Regulations; or
(ii)a destination to which the exportation was not prohibited by the Council Regulation,
and, if he fails to do so, he shall be guilty of an offence under these Regulations unless he proves that he did not consent to or connive at the goods reaching any destination other than such a destination as aforesaid.