A Scots man comes up to the English border on his bike. He’s got two large bags over his shoulders. The Customs and Excise Officer stops him and says, ‘What’s in the bags?’
‘Sand,’ answered the Scots man.
The officer says, ‘We’ll just see about that. Get off the bike.’ The Customs officer takes the bags and rips them apart; he empties them out and finds nothing in them but sand. He detains the Scots man overnight and has the sand analysed, only to discover that there is nothing but pure sand in the bags.
The officer releases the Scot, puts the sand into new bags, hefts them onto the Scots shoulders, and lets him cross the border.
A week later, the same thing happens. The officer asks, ‘What have you got?’
‘Sand,’ says the Scots man.
The excise officer does his thorough examination and discovers that the bags contain nothing but sand. He gives the sand back to the Scots man, and crosses the border on his bike. This sequence of events is repeated every day for three years.
Finally, the Scots man, doesn’t show up one day and the officer meets him in a bar in Glasgow.
‘Hey, Jock,’ says the Revenue Officer, ‘I know you are smuggling something. It’s driving me crazy. It’s all I think about…I can’t sleep. Just between you and me, what are you smuggling?’
The Scots man, sips his Whiskey and says, ‘Bikes.’
Safety photos and a few safety jokes – Original jokes are copyright