- 4 - Valuation of goods and Assessment and Payment of Duties. 6. Declaration. (1) on the import or export from any customs station of [ any goods, whether liable for duty or not, the owner or his agent or the consignee of the goods shall present a declaration to the customs officer on an official form showing the quantity description and value of the goods and shall subscribe a declaration of the truth of such entries. A similar declation shall be made by travellers in respect of their personal baggage. (2) The value of goods shall be calculated as follows: the price of the goods at the place of purchase with the addition of cost of transport, insurance and all other charges and expenses. (3) A declaration once given shall not be altered without the consent of the customs officer. (4) If however it appears to the Director that the goods have been undervalued as a result of an accident or error agent es consigne the Director may allow the importer or] owner to amend his declaration on payment of the increased rate of duty and an amendment fee. (5) There shall be presented with the declaration all invoices, insurance policies, way-bills permits, bills of lading and documents relating to the dispatch of the goods agent or emriser which the Director may require the owner to produce. 7. Assessment 01 Value. (1) The value of all goods subject to ad valorem duty OULUP 01 shall be assessed by the customs (estimators. (2) Should the value of the goods be fixed by tariff assessore the (estimators shall value the goods according to such and consiste tariff and the owner of the goods shall be bound to accept such valuation. 5/--- 72
