Finance Act, 1932

Computation of value of articles and goods.

44.—The value of any article or goods for the purposes of this Part of this Act and the First and Second Schedules to this Act shall be taken to be the price which an importer would give for the article or goods if the article or goods were delivered, freight and insurance paid, in bond, at the place of importation, and duty shall be paid on that value as fixed by the Revenue Commissioners.