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In force2020 Revised Edition
Contents

Part 3 · Levying of Duty and Tax

12. Measuring and testing by proper officers of customs

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(1)

The proper officer of customs may value, weigh, measure, test or otherwise examine, or may cause to be weighed, measured, tested or otherwise examined, any dutiable or uncustomed goods for the purpose of ascertaining the customs duty or excise duty leviable thereon.

(2)

When a valuation of any goods has been made by the proper officer of customs, the valuation is presumed to be correct until the contrary is proved.

Report

Part 4

Importation and Exportation

Part 5

General Provisions Affecting Aircraft and Vessels in Territorial Waters

Part 6

Warehousing

Part 7

Manufacture and Bottling

Part 8

Part 9

Drawback

Part 10

Duty Free Shops for Tourists

Part 11

Composite Licence

Part 12

Miscellaneous Provisions

Part 13

Search, Seizure and Arrest

Part 14

Provisions as to Trials and Proceedings

Part 15

Offences and Penalties

Part 16

Regulations

Schedules