s 16 Export price
16.—(1) The export price of any subject goods is the price actually paid or payable for the subject goods. (2) Where there is no export price, or where there is an association or a compensatory arrangement between the exporter and the importer or a third party and it appears that the price actually paid or payable for the subject goods is unreliable, the export price may be constructed on the basis of the price at which the subject goods are first resold to an independent buyer or, if the subject goods are not resold to an independent buyer or not resold in the condition imported, on any reasonable basis. (3) If the export price is constructed as described in subsection (2), allowance must be made for all costs incurred between importation and resale.