Imports (Miscellaneous Provisions) Act, 1966

Origin of goods to be shown to satisfaction of Revenue Commissioners.

5.—Goods shall not be deemed, for the purposes of the Customs Acts or any statutory instrument relating to the customs or any Act or instrument made thereunder regulating, controlling orprohibiting the importation of any goods, to have been grown, produced or manufactured in any country, territory or area unless they are shown to the satisfaction of the Revenue Commissioners to have been grown, produced or manufactured, as the case may be, in that country, territory or area.