Section 3
SEC. 3. The value for assessment of the special import tax on goods, articles of products shall be the price at which, at the time of exportation, those goods, articles or products or one of the same kind is offered for sale in the exporting country, in the usual wholesale nantities and in the ordinary course of trade excluding internal excise taxes to be remitted or rebated, plus ordinary expenses prior and incidental to the lading of such goods, articles or products on board the vessel at the port of export including taxes or duties, if any, and ordinary freight as well as ordinary insurance covering the transportation of such goods, articles or products to the port of entry.