Section 7: Power to require information from importers

(1)
The Director of Customs and Excise may require the importer of any goods to state such facts concerning the goods and their history as he may think necessary to determine whether the goods are goods originating in a country specified in an order under this Act or are goods exported from any country, and to furnish them in such form as he may require with proof of any statements so made; and if such proof is not furnished to his satisfaction or the required facts are not stated, the goods shall be deemed for the purpose of this Act to have originated in, or, as the case may be, to have been exported from, such country as he may determine:
Provided that the Director shall require proof of the country in which goods originated in relation to any duty under this Act in the case only of goods exported from such countries as the Minister may direct in relation to that duty.
(2)
Where an order under this Act limits the description of goods in respect of which duty is chargeable under this Act or the case in which duty is so chargeable so that the question whether any and if so, what duty is chargeable on the goods, depends on other matters besides the country in which the goods originated or from which they were exported, the Director may also require the importer to state such facts as he may think necessary to determine that question so far as regards those other matters and to furnish them in such form as he may require with proof of any statements so made, and if such proof is not furnished to his satisfaction or the required facts are not stated, those facts shall be deemed for the purposes of duty under this Act to be such as he may determine.