4 _—

3. If at any time it appears to the satisfaction of the Governor
in Council, on a report from the Minister of Customs, that the
payment of the special duty by this section provided for is being
evaded by the shipment of goods on consignment without sale
prior to such shipment, the Governor in Council may in any
case or class of cases authorize such action as is deemed necessary
 to collect on such goods or any of them the same special
duty as if the goods had been sold to an importer in Canada
prior to their shipment to Canada.
4 If the full amount of any special duty of customs is not
paid on goods imported, the customs entry thereof shall be
amended and the deficiency paid upon the demand of the Collector
of Customs.
5. The Minister of Customs may make such regulations as are
deemed necessary for carrying out the provisions of this section
and for the enforcement thereof.
6. Such regulations may provide for the temporary exemption
from special duty of any article or class of articles, when it is
established to the satisfaction of the Minister of Customs that
such articles are not made or sold in Canada in substantial
quantities, and offered for sale to all purchasers on equal terms,
under like conditions, having regard to the custom and usage
of trade.
7. Such regulations may also provide for the exemption from
special duty of any article when the difference between the fair
market-value and the selling-price thereof to the importer as aforesaid
 amounts only to a small percentage of its fair market-value.

Regulations by Order in Council and the Department of
Customs respecting Invoices, Entries, and Special
Duty or Dumping Duty.

i. Invoices in duplicate properly certified shall be delivered at
the Custom-house with the Bills of entry for all imported goods.
2. Every such invoice shall contain a sufficient and correct
description of the goods, and in respect of goods sold by the
exporter shall show in one column the actual price at which the
articles have been sold to the importer, and in a separate column