(1) Where an invoice is required for the purpose of the Act, the invoice shall be

(a) in an approved form; and

(b) where appropriate, signed by an authorised and responsible person.

(2) In addition to the requirements specified under sub-regulation (1), the invoice shall contain the following:

(a) the rate of freight, in addition to the amount of freight;

(b) the individual measurements and weights of the packages;

(c) the amount of any freight rebates or a deduction from the gross amount of freight;

(d) the amount of insurance cover and the rate of each type of insurance effected by the consignor; and

(e) the exact nature of each discount allowed.

(3) Where any information specified under sub-regulation (2) is contained in a packing list or other trade document, the proper officer may accept the packing list or trade document in addition to the invoice.

(4) Subject to sub-regulation (5), where goods liable to duty ad valorem are consigned

(a) from a firm abroad to local branches of the firm in the country,

(b) to a local firm in the country in any way associated in business with a consigning firm, or

(c) by a buying agent, the invoice of the supplier or manufacturer in an approved form in respect of the goods shall be submitted to the proper officer except that the covering invoice of a consignor or a buying agent need not be in an approved form.

(5) Where

(a) a consigning firm is not the actual supplier of the goods and does not wish to produce the suppliers’ original invoice, or

(b) the suppliers’ invoice in an approved form is not available, the invoice of the consignor which shall be in an approved form, may be accepted by the proper officer, if it is endorsed in the manner specified in the Third Schedule.