(1) Where under any enactment relating to an assigned matter duty is chargeable on goods by reference to their value, that value shall in the case of imported goods be determined in accordance with the provisions of Schedule 2.
(2) When it is necessary, in determining the value referred to in subsection (1) to establish the equivalent in Eastern Caribbean currency, the rate of exchange to be used shall in any period be that provided for this purpose by the Comptroller and published by him or her in the manner he or she considers appropriate.