Section 26

that payment for the goods has been made to a person resident in Brunei in such manner as may be prescribed in relation to goods of that class or description exported to a destination in that territory, or is to be so made not later than 6

months after the date of exportation; and

that the amount of the payment that has been made or is to be made is such as to represent a return for the goods which is in all the circumst-ances in accordance with the objects of this Act:

Provided that the Controller may direct that, in cases to which the direction applies, paragraph (a) of this subsection shall have effect as if for the reference to 6 months there were substituted a reference to such longer or shorter period as may be specified in the direction, or as if the words "or is to be so made not later than 6 months after the date of exportation" were omitted.

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Exchange Control

For the purpose of satisfying himself in the case of any goods as to the matters specified in subsection (1), the Controller of Customs may require the person making any declaration of the goods for export to deliver to such officer as he may authorise in that behalf together with the said declaration such further declarations signed by such persons as he may require, and where any such further dec-laration has been so required the goods shall not be ex-ported until it has been delivered as aforesaid.

Where the Controller of Customs is not satisfied in the case of any goods as to the matters specified in para-graph (b) of subsection (1), he shall give his reasons to the person making any declaration of the goods for export and shall take into consideration any representations made by him.

( 4) Any reference in this section to the destination of any goods includes a reference to the ultimate destination thereof.