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North Borneo News And Sabah Times (Jesselton, Friday, 7th December 1962) - JESSELTON, Thurs. – A Bill, which seeks to straighten up certain deficiencies in the Customs Ordinance in relation to the export of timber, will be introduced into the Legislative Council at the next week’s Budget Session.

Timber which is exported from alienated land pays an export duty under the Customs Ordinance at the same rates as royalty payable on timber extracted under the provisions of the Forests Ordinance, according to the Objects and Reasons given by the Attorney-General, Mr W.K.H. Jones.

In the present Ordinance the Commissioner of Customs is empowered to value dutiable goods for export duty purposes but no definition of value for export has been laid down. The Bill seeks to insert a new definition of “value” for exported goods.

A difference in procedure is now drawn between goods which are liable for export duty and those which are non-dutiable. As in the case of timber the non-dutiable goods are liable for royalty the same rate, it is necessary to obtain the same information in respect of such goods, Mr Jones adds.

Accordingly six of the Clauses of the Bill seek to amend the principal Ordinance to remove this distinction and provide that for the purpose of documentation all foods exported will be treated in the same way.

Another Clause seeks to provide the documents produced to establish the accuracy of customs declarations may be retained as these are required for audit purposes.