Section 1

Customs Regulation 39 1. Short title. 2. Query notice. 3. Penalty for false particulars. 40 Customs Regulation Ch. 39. [12th April, 1997.] Short title. 1. These Regulations may be cited as the Query notice. 2.– (1) Where, in the course of examining a customs entry, the Comptroller of Customs finds that further information or clarification is required to process the same, he may issue a Query Notice in such form as he may consider appropriate, requiring the importer or his agent to supply such further information and particulars and/or reconcile any inconsistencies as may be specified in such notice. (2) Every importer or other person to whom the aforesaid notice is sent shall faithfully supply the requisite information and clarification and return it to the Comptroller within such time as may be specified. Penalty for false particulars. 3. Every importer or other person who gives any false information or particulars in response to a Query Notice issued by the Comptroller under Regulation 2 above, shall, without prejudice to any other penalty he may incur, be guilty of an offence and liable on summary conviction to a fine not exceeding five hundred dollars or to imprisonment for a term not exceeding six months, or to both such fine and imprisonment. MADE by the Comptroller of Customs this 7th day of April, 1997. Customs Regulation 41 Comptroller of Customs APPROVED by the Minister of Finance this 8th day of April, Minister of Finance