3266
THE NEW ZEALAND GAZETTE.
[No. 82

7. Goods which after shipment from any of such countries have entered into the commerce of or been subjected to any process of manufacture in any country the produce or manufactures of which are not entitled to be entered for duty under the British Preferential Tariff shall not, except with the special permission of the Minister and subject to such conditions as he may in any case approve, be deemed to be the produce or manufacture of countries the produce or manufactures of which are entitled to be admitted under the British Preferential Tariff: Provided that goods produced or manufactured in a country the produce or manufactures of which are entitled to be entered for duty under the British Preferential Tariff, which after shipment therefrom have entered into the commerce of Australia, shall be entitled to be entered for duty under the British Preferential Tariff if the Collector of Customs at the port of entry is, by the production (a) of a certificate signed by an Officer of Customs in Australia, or (b) of a certificate in Form 3, satisfied that the said goods are the produce or manufacture of such first-mentioned country, and would, if imported directly therefrom, be entitled to be entered for duty under the British Preferential Tariff.

8. The certificate referred to in section 16 of the Customs Amendment Act, 1921, shall, subject to the provisions of Regulation 9 hereof, be in Form 3.

9. Where under the Customs Acts provision is made for the production to the Collector of an invoice having printed or written thereon—
   (a.) A certificate in Form 2; and also
   (b.) A certificate in Form 3;
   such certificates shall be combined in one certificate, and shall be in Form 4.

10. In every case where, pursuant to section 16 of the Customs Amendment Act, 1921, the full duty under the General Tariff is payable on any goods owing to the non-production to the Collector of an invoice having printed or written thereon a certificate in the prescribed form, and at the time of entry the importer alleges, and the Collector has reason to believe, that such goods are bona fide the produce or manufacture of a country the produce or manufactures of which are entitled to be entered for duty under the British Preferential Tariff, and that such non-production is due to accident, the following provisions shall apply, subject always to such further conditions (if any) as the Minister may in any case direct:—
    (a.) Any amount of duty so payable in excess of the duty payable upon the like goods being the produce or manufacture of a country the produce or manufactures of which are entitled to be entered for duty under the British Preferential Tariff may be held by the Collector at the port of entry on deposit pending the production of an invoice having printed or written thereon a certificate in the prescribed form.
    (b.) If the invoice, having written or printed thereon a certificate as aforesaid, is produced to the Collector within six months from the date of payment of the deposit, and the Collector is satisfied that the goods are the produce or manufacture of a country the produce or manufactures of which are entitled to be entered for duty under the British Preferential Tariff, such deposit shall be returned to the importer; but if such invoice is not so produced, the amount of the deposit shall be paid into the Public Account as duty payable under the said section, unless the Minister shall in any case, at his discretion, direct—
    (i.) That the amount of the deposit shall be returned to the importer; or
    (ii.) That the amount of the deposit shall be returned to the importer on payment of a penalty not exceeding the amount of such deposit.

11. Notwithstanding anything in these regulations, if the Collector is satisfied (a) that any goods entered for duty under the British Preferential Tariff are bona fide entitled to be so entered, and (b) that any goods liable under the Tariff to ad valorem duty have been entered on the basis of the current domestic value thereof as defined by the Customs Acts, he may, in such special cases as he thinks fit, accept, with respect to such goods, a certificate in such one of the forms prescribed in the Second Schedule to the Customs Regulations gazetted on the 7th day of December, 1922, as is applicable; provided that, with respect to any such goods concerning which claim is made that under paragraph (d) of Regulation 5 hereof they are entitled to be entered for duty under the British Preferential Tariff, the certificate shows that the expenditure in material produced in countries