Verification of origin of exported goods

(1) The Comptroller, for the purpose of complying with any request, from a government or authority, respecting the ascertainment of whether the origin of any goods exported from or produced directly or indirectly are eligible to be treated as being of Community origin, may (a) carry out such investigations as are necessary; and (b) provide a report or provide such information, as appeared to the Comptroller requisite, to the government or authority making the request. (2) For the purposes of an investigation under subsection (l) of this section, the Comptroller or any other officer may require, (a) the exporter; THE SUBSTANTIVE LAWS of BELIZE 12 (b) any other person appearing to the Comptroller or other officer to have been concerned with the goods, or any goods from which, directly or indirectly, they have been produced (whether he was concerned with them as respects growth, production, manufacture or handling or in any other way); or (c) any other person appearing to the Comptroller or other officer to have been concerned in the giving of the certificate or evidence, to furnish such information in such a form and within such time as the Comptroller or other officer specifies in the requirement. (3) A reference in subsection (2) of this section, to the furnishing of information includes a reference to the production of invoice, bills of lading, and any other books or documents whatsoever and to allowing the Comptroller or other officer to inspect them and make copies thereof or extracts therefrom. (4) A person who without reasonable cause fails to comply with a requirement under subsection (2) of this section, commits an offence and is liable on summary conviction to a fine of ten thousand dollars, or to imprisonment for two years, or to both such fine and term or imprisonment. (5) An averment in information laid for an offence under subsection (4) of this section, that any requirement to furnish information which has been made was made for the purpose specified in subsection (1) of this section shall, until the contrary is proved, be sufficient evidence that the requirement was so made. THE SUBSTANTIVE LAWS of BELIZE 13