Section 68: Determination of classification, valuation and origin of imported and exported goods by the service by the Service

1 The Service shall be responsible for -
a applying in accordance with classification to the provisions of the relevant international convention and agreements on the harmonised commodity description and coding system as contained in this Act to imported, exported and excise goods;
b applying for valuation in accordance with the provision of the relevant international convention and agreements on implementation of Article VII of the General Agreement on Tariffs and Trade as contained in this Act to imported, exported and excise goods;
c accept origin declaration in accordance with specific agreements on preferential rules of origin as contained in this Act to imported, exported and excise goods;
d determining the correctness of declarants' statements and documentation regarding the classification, valuation and origin of imported, exported, and excise goods; and
e providing general information to the traders regarding the standards governing the classification, valuation and determination of origin through publications, educational programmes and enquiry points.

2 The Service shall carry out the responsibilities referred to in subsection (1) in a timely and efficient manner providing sufficient details to enable declarants to carry out their responsibilities under this Act and its regulation.