Mode of ascertaining duties

(1) Where any duty is chargeable on goods by reference to their value, that value shall in the case of imported goods be determined in accordance with the provisions of Schedule III. (2) Without prejudice to any other power enabling the Minister to do so, he may make regulations for the purpose of giving effect to sub-section (1), and in particular, for requiring any person concerned in any way with the importation of goods into the country, to furnish to the Comptroller or other officer of Customs delegated by him in such form as he may require, such information as is, in his opinion, necessary for a proper valuation of the goods, and to produce any books of account or other documents of whatever nature relating to the purchase, importation or sale of the goods by that person. (3) When it is necessary, in determining the value referred to in sub-section (1), to establish the equivalent amount in Belize currency, the rate of exchange to be used shall be that provided by the Comptroller and published in the Gazette before the time the goods are entered. (4) The importer or his agent shall at the request of the Comptroller or other proper officer of Customs produce the original invoice, and duplicate thereof if such duplicate is available, in respect of any goods imported into the country, and the Comptroller may retain such duplicate invoice, or such original invoice if the duplicate is not available. 10 Custom and Excise Duties imported free or volorem