(1) Tax charged on the import of goods shall be of an amount calculated by multiplying the rate of tax applicable under this Act by the value of the import of goods.
(2) The Comptroller of Customs shall on behalf of the Comptroller be responsible for the collection of the tax to which this Division applies.
(3) Tax on the import of goods shall be charged and payable under this Act but, for the purposes of collecting and enforcing the payment of this tax the Customs (Control and Management) Act applies with the necessary changes in the same manner as if it were a duty of customs.
(4) The Comptroller of Customs may, under subsection (3), exercise any power conferred on the Comptroller of Customs by any customs legislation as if the reference to duty in that legislation included a reference to tax charged on imported goods under this Act.
(5) Where the interpretation of a provision of this Act by the Comptroller differs from the interpretation of a provision of this Act by the Comptroller of Customs, the interpretation of the Comptroller prevails unless, where necessary, a determination on the issue is made by a Court.