(1) The master of every ship and the pilot of every aircraft after clearance shall:
(a) on demand by an officer produce the Certificate of Clearance;
(b) account to the satisfaction of the Collector for any goods specified or referred to in the Outward Manifest and not on board his or her ship or aircraft.
(2) Subsection (1) is an offence of strict liability.
Note: For strict liability , see section 6.1 of the Criminal Code .