Principles governing entry tax

The entry tax payable by an importer shall be levied in accordance with the principles as stated below:- (a) Entry tax shall not be payable unless the importer effects entry of the specified goods into a local area; (b) Where any such goods are consumed, used or sold in a local area by the importer, it shall be presumed until the contrary is proved by him, that such goods had entered into that local area for consumption, use or sale therein.