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Chapter: | 109
![]() | Title: | DUTIABLE COMMODITIES ORDINANCE | Gazette Number: | |
| Section: | 27 | Heading: | Production of documents necessary for calculating duty | Version Date: | 30/06/1997 |
(1) The Commissioner may require the importer or manufacturer of any goods to which this Ordinance applies to produce contracts of sale, invoices, books of account and any other documents which the Commissioner considers are necessary for the purpose of assessing and calculating duties and such documents may be retained by the Commissioner and disposed of as he may think fit. (Amended L.N. 294 of 1982; 34 of 1984 s. 5)
(2) Any document required to be produced under subsection (1) shall, if the Commissioner so requires, be accompanied by a declaration in a form specified by the Commissioner. (Added 34 of 1984 s. 5)