Imposition of Duties (Dumping and Subsidies) Act, 1968

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Power of Revenue Commissioners to require information.

23.—(1) The Revenue Commissioners may require a person who imports goods to state such facts concerning the goods and their history as they may think necessary to determine whether the goods are goods produced in a country specified in an order under this Act or to determine the country from which the goods were exported and to furnish them in such form as they may require with proof of any statements so made and, if such proof is not furnished to their satisfaction or the required facts are not stated, the goods shall be deemed for the purposes of this Act to have been produced in, or as the case may be, to have been exported from such country as they may determine:

Provided that the Revenue Commissioners shall require proof of the country in which goods were produced in relation to any duty under this Act in the case only of goods exported from such countries as the Minister may direct in relation to that duty.

(2) Where an order under this Act limits the description of goods in respect of which duty is chargeable under this Act or the cases in which duty is so chargeable so that the question whether any and if so what duty is chargeable on the goods depends on other matters besides the country in which the goods were produced or from which they were exported, the Revenue Commissioners may require the person who imports the goods to state such facts as they may think necessary to determine that question so far as regards those other matters and to furnish them in such form as they may require with proof of any statements so made, and, if such proof is not furnished to their satisfaction or the required facts are not stated, those facts shall be deemed for the purposes of duty under this Act to be such as they may determine.