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(1)The Commissioners of Customs and Excise may require the importer of any goods to state such facts concerning the goods and their history as the Commissioners may think necessary to determine whether the country of origin is a country specified in an order under this Act or what is the country of exportation.
(2)Where an order under this Act limits the description of goods in respect of which a charge is imposed under this Act or the cases in which it is imposed so that the question whether goods are subject to any and, if so, what charge depends on other matters besides the country of origin or country of exportation, the Commissioners may also require the importer to state such facts as they may think necessary to determine that question so far as regards those other matters.
(3)Where under this section an importer is required to state any facts, the Commissioners may require him to furnish them in such form as they may require with proof of any statements made, except that proof of the country of origin of any goods shall be required in relation to any charge under this Act only if the country of exportation is one to which (this subsection is by direction of the Board of Trade to apply for the purpose.
(4)Where under this section an importer is required to state any facts or to furnish proof of any statement, and the required facts are not stated, or the proof is not furnished to the satisfaction of the Commissioners, the country of origin or country of exportation (if the requirement relates to that) or the other facts referred to in subsection (2) above (if the requirement is imposed under that subsection) shall be deemed for the purposes of this Act to be such as the Commissioners may determine.
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