Clause 11

The Comptroller 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 the provisions of section 7 of this Ordinance 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 Comptroller, 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 Comptroller may determine.

Where an order made under the provisions of section 7 of this Ordinance limits the class or description of goods in respect of which duty is chargeable under this Ordinance, 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 Comptroller 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 Comptroller or the required facts are not stated, those facts shall be deemed for the purposes of duty under this Ordinance to be such as the Comptroller may determine.