s 22 Value of imported or locally-manufactured goods, other than motor spirit, for excise duty
22. —(1) For the purposes of levying excise duty under this Act, the value of any imported or locally-manufactured goods, other than motor spirit, must be determined according to the regulations made by the Minister for the purposes of this section. (2) Regulations made under subsection (1) may require any importer, local manufacturer or other person concerned with the importation or local manufacture of goods — ( a ) to furnish to a proper officer of customs, in such form as he or she may require, such information as is in his or her opinion necessary for a proper valuation of the goods; and ( b ) to produce any book of accounts or other document of whatever nature relating to the purchase, importation or sale of the goods by that person. —(1) For the purposes of levying excise duty under this Act, the value of any imported or locally-manufactured goods, other than motor spirit, must be determined according to the regulations made by the Minister for the purposes of this section. (2) Regulations made under subsection (1) may require any importer, local manufacturer or other person concerned with the importation or local manufacture of goods — ( a ) to furnish to a proper officer of customs, in such form as he or she may require, such information as is in his or her opinion necessary for a proper valuation of the goods; and ( b ) to produce any book of accounts or other document of whatever nature relating to the purchase, importation or sale of the goods by that person.