Customs Duties (Dumping and Subsidies) Act 1969 (repealed 31.7.1998)
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Change 1
3 Ascertainment of export price from country of origin (basic rules).
(1) In relation to goods imported into the United Kingdom the export price from the country of origin, shall, subject to section 5(3 below for the purposes of this Act be determined in accordance with subsection (2) or (3) below. (2) If goods are imported under a contract of sale which is a sale in the open market between buyer and seller independent of each other, and the Board of Trade are satisfied as to that fact, as to the price on that sale and as to such other facts as are material for this purpose, the export price shall be the price on that sale subject to a deduction for the cost of insurance and freight from the port or place of exportation in the country to the port or place of importation, and for any other costs, charges or expenses incurred in respect of the goods after they left the port or place of exportation, except so far as any such costs, charges or expenses have to be met separately by the purchaser. (3) If subsection (2) above does not apply, the Board of Trade shall determine the export price by reference to such sale of the goods (or of any goods in which they were incorporated) as the Board may select with such adjustments as may appear to the Board to be proper. (4) In referring to a sale in the open market between buyer and seller independent of each other subsection (2) above presupposes— (a) that the price is the sole consideration; and (b) that the price made is not influenced by any commercial, financial or other relationship, whether by contract or otherwise, between the seller or any person associated in business with him and the buyer or any person associated in business with him (other than the relationship created by the sale of the goods in question); and (c) that no part of the proceeds of the subsequent resale, use or disposal of the goods will accrue either directly or indirectly to the seller or any person associated in business with him. Two persons shall for this purpose be deemed to be associated in business with one another if, whether directly or indirectly, either of them has any interest in the business or property of the other, or both have a common interest in any business or property, or some third person has an interest in the business or property of both of them.
3 Ascertainment of export price from country of origin (basic rules).
(1) In relation to goods imported into the United Kingdom the export price from the country of origin, shall, subject to section 5(3 below for the purposes of this Act be determined in accordance with subsection (2) or (3) below. (2) If goods are imported under a contract of sale which is a sale in the open market between buyer and seller independent of each other, and the Board of Trade are satisfied as to that fact, as to the price on that sale and as to such other facts as are material for this purpose, the export price shall be the price on that sale subject to a deduction for the cost of insurance and freight from the port or place of exportation in the country to the port or place of importation, and for any other costs, charges or expenses incurred in respect of the goods after they left the port or place of exportation, except so far as any such costs, charges or expenses have to be met separately by the purchaser. (3) If subsection (2) above does not apply, the Board of Trade shall determine the export price by reference to such sale of the goods (or of any goods in which they were incorporated) as the Board may select with such adjustments as may appear to the Board to be proper. (4) In referring to a sale in the open market between buyer and seller independent of each other subsection (2) above presupposes— (a) that the price is the sole consideration; and (b) that the price made is not influenced by any commercial, financial or other relationship, whether by contract or otherwise, between the seller or any person associated in business with him and the buyer or any person associated in business with him (other than the relationship created by the sale of the goods in question); and (c) that no part of the proceeds of the subsequent resale, use or disposal of the goods will accrue either directly or indirectly to the seller or any person associated in business with him. Two persons shall for this purpose be deemed to be associated in business with one another if, whether directly or indirectly, either of them has any interest in the business or property of the other, or both have a common interest in any business or property, or some third person has an interest in the business or property of both of them.
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