(2) Subject to the provisions of any regulations under this section, where, in connection with eligibility for a Caribbean Common Market rate of duty or a Common Market rate of duty, any question arises whether goods are of Caribbean Community Market area origin or, as the case may be, Common Market area origin, the Comptroller may require the importer of the goods to furnish to him or her, in such form as he or she may require, proof of any statement made to him or her as to any fact necessary to determine that question; and if such proof is not furnished to his or her satisfaction, the question may be determined without regard to that statement.