S.I. No. 123/1953:

VALUATION OF IMPORTED GOODS REGULATIONS, 1953.

VALUATION OF IMPORTED GOODS REGULATIONS, 1953.

The Revenue Commissioners, in exercise of the powers conferred on them by subsection (3) of section 15 of the Finance Act, 1952 (No. 14 of 1952), hereby make the following Regulations :

1. (1) These Regulations may be cited as the Valuation of Imported Goods Regulations, 1953.

(2) These Regulations shall come into operation on the 1st day of June, 1953.

2. In these Regulations--

" the Commissioners" means the Revenue Commissioners ;

" the appropriate officer" means any officer of customs and excise or any other officer of the Commissioners.

3. Where any goods, liable to duty under any enactment (whether contained in an Act or an Order) for the time being in force under which a duty of customs is chargeable on goods by reference to their value, are imported--

(a) the person making entry, if so required by the appropriate officer, shall, at the time of making entry or within such period thereafter as the Commissioners may in special cases allow, produce to the Commissioners a declaration made by the importer in respect of the goods and duly completed in such form as the Commissioners may direct, and

(b) the importer or any other person concerned with the importation of the goods shall give such further particulars as the Commissioners may think necessary for a proper valuation of the goods in such form as the Commissioners may direct.

4. The importer or any other person concerned with the importation of any goods as aforesaid shall produce, at his premises or elsewhere as the Commissioners may appoint, to the appropriate officer upon demand any books of account or other documents of whatever nature relating to the purchase, importation or sale of the goods by that person.

5. Nothing in these Regulations shall affect the powers of the Commissioners or of their officers under any Act relating to the customs.

GIVEN this 9th day of April, 1953.

E. P. HASLAM,

Revenue Commissioner.