3. There shall be levied in respect of the imported goods specified in the

Schedule which are shown to the satisfaction of the Controller to have originated from and to have been consigned direct from a prescribed country customs duties at the rates and in respect of the years specified in the Schedule or customs duties at the rates specified in the Customs Import Duties Order, 2007 (S 45/07), whichever is the lower.

Deemed country of origin of goods.