Section 51, The Customs Regu- Citation

The owner of any imported goods, desiring to claim anallowance in respect of buying commission not exceed~g 5 per cent. of the value of the goods, shall produce a statutory · declaration from the supplier of the goods that such supplier is not the manufacturer of the goods, and that he is bona fide the buying agent of the importer and stating the rate of buying commission charged by him to the importer and on what basis such rate lli charged. Customs Regulations [Cap. 271 2071