Revenue Act 1909

4 Information as to places from which goods are imported or to which goods are exported

(1) Section forty-one of the [39 & 40 Vict. c. 36.] Customs Consolidation Act, 1876 (which makes provision with respect to the place from which goods are to be deemed to be imported) shall cease to have effect.

(2) The information to be furnished under the Customs Consolidation Act, 1876, in respect of goods imported or exported shall include such information in regard to the goods as the Commissioners of Customs and Excise may require to be given, and particularly, in the case of imported goods, the name of the place from which the goods were first consigned to the United Kingdom, and, in the case of exported goods, the name of the place of final destination of the goods, and the forms in, Schedule B. to that Act may be altered by the Commissioners, in such manner as they think expedient for giving effect to this section, and the Commissioners may, if they consider it necessary, require evidence to be produced to their satisfaction in support of any information so furnished.