In cases where there is no export price or where it appears that the export price is unreliable because of an association or a compensatory arrangement between the exporter and the importer or a third party, the export price may be constructed on the basis of the price at which the imported products are first resold to an independent buyer, or, if the products are not resold to an independent buyer or are not resold in the condition in which they were imported, on any reasonable basis.
I gcásanna nach bhfuil praghas onnmhairiúcháin ann nó más cosúil go bhfuil an praghas onnmhairiúcháin neamhiontaofa i ngeall ar chomhlachas nó socrú cúitimh idir an t-onnmhaireoir agus an t-allmhaireoir nó tríú páirtí, féadfar an praghas onnmhairiúcháin a ríomh bunaithe ar an bpraghas ar a n-athdhíolfar na táirgí allmhairithe den chéad uair le ceannaí neamhspleách, nó, mura ndéanfar na táirgí a athdhíol le ceannaí neamhspleách nó nach ndéanfar iad a athdhíol sa riocht céanna ina n-allmhairíodh iad, ar aon bhonn réasúnach.