12 SIXTY·SEVENTH CONGRESS. Sess. I. Ch. 14. 1921. a1sem` t report to the collector before such findiiii has been sugriiiade piixblic, if the purchase price or the exportefs s es price is less than the foreign market value (or, in tge zi segpe of lpucilgdvaluei thanth tof odction)thereshalleevi,coec- an '1‘¤ ¤¤¤=¤1 <1i¤¤¤¤¤¤- Said, incalzlditiou lid tlile duties ilxpposed ltlipiiéeon by law, a special ' dut in an amount equ to suc erence. _ _ m¤]i°ii}r'¥`v§li°.liii°ame°ii uglnigit isyestablished to the satisfaction of the appra1smg_oii'icers
- .“§&u‘}“gu,§_{’,,§§,f,’§ that the amount of such difference between the pnuchase price and
A¤¤¤‘i¤¤ *»*¤¤¤ the foreign market value is wholly or partly due to the fact that the mh°m° ’°t°° wholesale uantities, in which such or similar merchandise is sold or freely dlfered {lor salden to all purchgstersdfor exportsztioighto Ellie U`tedSttes` or` courseo raearegreaer an e wliblesalea uaiilitie: in wliilzh such or similai merchandise is sold or freely ogered for sale to all in the prirpcipalimprkits of th unt fex ortationin eo courseo tra e or ome coils(iiinptizn0(or, li not so sold or offeredrilbr sale for home consumption, then for exportation to countries other than the United States), thenkdue glllovgancaal shall be mac? thliserefor in determining the foreign mar etv ue ort epurposaso t section.
(c) If it is established to the satisfaction of the appraising officers
§,f,‘_$i,‘;§,,’“‘,§}‘ ‘U,,§,,’§ that the amount of such difference between the e1$porter’s sales 2};*:;*; ¤¤¤= gem- rice and the foreign market value is wholly or part y due to the xP°"' ilalct ditl;t_the lgholepali qupfntictéesé, in Sayivhich aslpc ogh similar mgcan 1SSOOI'1’0By06I' or eto pur asersm e principal markets of the United States in the` ordinary course of trade, are greater than the wholesale quantities in which such or similar merchandise is sold or freely offered for sale to all purchasers in the principal markets of the country of exportation in the ordinary course of trade for home consumption (or, if not so sold or offered for sale for home consumption, then for exportation to countries other than the United States), then due allowance`, shall be made therefor in_ determining the foreign market value for the purposes of this section. Purchaseprice. PRICE. ,,,,,,"‘,',{j‘_f“"‘i°“"°"°’ Sec. 203. That for the plurposes of this title, the purchase rice i_$gi¤;vppc¤gi${’9¤:;; of imported merchandise s al be the price at which such merdiianpeees,s¤¤. disc has been purchased or agreed to be purchased, prior to the time of exlportation, by the (person by whom or for whose account the merc andise is imports , plus, when not included in such price, the as :;;,:‘3..z;¤::;a:;?;.“2. gazsagshautaiahtr asa e er se m con ion gliiiigggeiglgshuig packed ready for shipment to the United States, less the amount; “° · if any, included in such price,_attributable to any additional costs, ghargiesé :311:31 Ielxpelnsesgancil Umzgd Sfates dutties, ilpcident to rm erc an 1se rom e aceo s men t t ,,£§{’§§*,,§°‘*“b°°“* of exportation to the place of deliveg in the Uiiited Stl11tes?a(ii)dl?>lh)s the amoimt, if not inc uded in such price, of any export tax imposed lg tig1; <p§t;xport3tion oglthe expotrtsition o_ the megchandise s·an pus eamoun o anyim t f — posed by the country,of exportation which have been re}i>(;.lted,li>1i;ih1i;1h ave not been collected, by reason of the exportation of the merchandise to the United States; and plus the amount of any taxes imposed in the country of exportation upon the manufacturer, roducer, or seller, in respect to the manufacture, production or sale oi) the merchandise, which have been rebated, or which have not been collected, by reason of the exportation of the merchandise to the United States.
