Value of imported or locally-manufactured goods, other than motor spirit, for excise duty
22.—(1)  For the purposes of levying excise duty under this Act, the value of any imported or locally-manufactured goods, other than motor spirit, shall be determined according to the regulations made by the Minister for the purposes of this section.
[4/2003]
(2)  Regulations made under subsection (1) may require any importer, local manufacturer or other person concerned with the importation or local manufacture of goods —
(a)to furnish to a proper officer of customs, in such form as he may require, such information as is in his opinion necessary for a proper valuation of the goods; and
(b)to produce any book of accounts or other document of whatever nature relating to the purchase, importation or sale of the goods by that person.
[4/2003]