Presumption as to content of containers
31.  For the purpose of payment of customs duties or excise duties, every case, cask, receptacle or package containing dutiable goods is deemed (unless regulation 32 applies) to contain —
(a)the goods as are described in the relevant form submitted to the Director-General; and
(b)no less quantity of goods than is contained in similar cases, casks or other receptacles in the ordinary way of business.
[S 326/2019 wef 02/05/2019]