Section 26. Any fish, birds, mammals, reptiles or amphibians lawfully taken or lawfully propagated without the commonwealth may be purchased by any dealer licensed under section twenty-three; provided, that the export and sale is lawful in the state, province or country in which said fish, birds, mammals, reptiles or amphibians are taken or from which they are exported, as the case may be, and the import of any fish, bird, mammal, reptile or amphibian lawfully taken or lawfully propagated without the commonwealth is not in violation of sections nineteen and nineteen A or any rule or regulation made under the authority thereof; and provided further, that all shipments shall bear the name of the consignee, the name of the consignor and, if enclosed, a statement of the contents contained therein, the tag, license or permit number as the case may be, or to the carton, package, box, or crate in which such are shipped, transported or delivered to any point within the commonwealth, is attached whatever mark of identification is required by the state, province or country from which such carcasses or parts thereof are so shipped, transported or delivered; and provided further, that such sale, transportation or export is not contrary to federal legislation or regulation. The burden of proof that skins of mammals and reptiles subject to this section were lawfully taken shall be upon the person possessing the same.

Every dealer purchasing or dealing in any birds or mammals subject to this section shall, before offering the same for sale, attach to the body of each bird or mammal or part thereof a numbered tag as provided in section twenty-five. Every dealer purchasing or dealing in any fish subject to this section shall, before offering the same for sale, attach to each container thereof such identification mark as the director may prescribe by rule or regulation which he is hereby authorized to make. Any tags required hereunder for fish shall be furnished by the director at cost.

Any fish, bird, mammal, reptile or amphibian possessed, shipped, transported or delivered in violation of this section or of any rule or regulation made under the authority thereof may be seized and shall be disposed of by the director of law enforcement for the best interest of the commonwealth.