Finance (Customs Duties) (No. 2) Act, 1932

Computation of value of articles or goods.

17.—The value of any article or goods for the purposes of this Act shall be taken to be the price which an importer would give for such article or goods if such 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.