1. The goods referred to in articles 215, 215a and 215b shall be deemed to have been imported as contraband if proof of origin is not provided, or if one of the documents referred to in these articles is not presented, or if the documents presented are false, inaccurate, incomplete or inapplicable.
2. They are seized wherever they are found and the persons referred to in Articles 215(1) and (2), 215a and 215b are prosecuted and punished in accordance with the provisions of Article 414 above.
3. When they are aware that the person who issued them with the proof of origin could not validly do so or that the person who sold, transferred, exchanged or entrusted them with the goods was not in a position to prove that they were lawfully in their possession, the holders and carriers will be sentenced to the same penalties and the goods will be seized and confiscated under the same conditions as above, regardless of any proof that may have been produced.