8.—(1) Every manufacturer in a free trade zone shall keep and maintain in a form and manner satisfactory to the Director-General at the place or premises used for manufacture —
(a)
a stock book for recording the quantity, description, country of origin and other relevant details of all raw materials received at that place or premises;
(b)
a register in which shall be entered the quantity and description of all raw materials used for manufacture, the quantity and description of the semi-finished and finished products including by-products resulting from the manufacture and the manner of their disposal;
(c)
a stock book for recording particulars of waste material resulting from manufacture;
(d)
books of account, invoices, customs permits and other documents connected with the manufacturing operations; and
(e)
a record of the description and quantity of physical loss resulting from evaporation, spillage, leakage, ullage or other causes.
(2) Every such manufacturer shall —
(a)
produce on demand at any time for the inspection of the proper officer of customs, the books, records and documents referred to in paragraph (1) and allow that officer to make extracts from them;
(b)
allow at any time any senior officer of customs to examine, inspect, weigh or check the stocks of raw materials and of semi-finished and finished products including by-products kept at the place or premises of manufacture and, for this purpose, that officer may require to see every package containing goods and its contents and also to draw samples of the raw materials and semi-finished or finished products for the purpose of analysis;
(c)
allow any officer of customs to place seals on packages and cases of products for export;
(d)
inform the proper officer of customs in advance of the hours of manufacturing operation and any change in those hours;
(e)
give any information which may be required by a senior officer of customs;
(f)
pay on demand to the Director-General the customs duty on any dutiable goods which cannot be satisfactorily accounted for; and
(g)
permit any officer of customs to inspect all labels, wrappers or containers used or attached, or intended to be used or attached, in connection with the product manufactured by him.