Section 11

The Director-General may require the importer of any goods to state such facts concerning the goods and their history as he may think necessary to determine whether the goods are goods originating in a country specified in an order made under section 7 or goods exported from any country, and to furnish him in such form as he may require with proof of any statements so made; and if such proof is not furnished to the satisfaction of the Director-General, or the required facts are not stated, the goods shall be deemed to have originated in, or, as the case may be, to have been exported from, such country as the Director-General may determine.

Where an order made under section 7 limits the class or description of goods in respect of which duty is chargeable under this Act, or the cases in which duty is so chargeable, so that the question whether any, and, if so, what duty is chargeable on the goods depends on other matters besides the country in which the goods originated or from which they were exported, the Director-General may require the importer to state such facts as he may think necessary to determine that question so far as regards those other matters, and to furnish him in such form as he may require with proof of any statements so made; and if such proof is not furnished to the satisfaction of the Director-General or the required facts are not stated, those facts shall be deemed for the purposes of duty under this Act to be such as the Director-General may determine.