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 shipbuilder and the buyer or a third party, the export price may be constructed on the basis of the price at which the vessel is first resold to an independent buyer, or, if the vessel is not resold to an independent buyer or is not resold in the condition in which it was originally sold, 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 tógálaí long agus an ceannaitheoir nó tríú páirtí, féadfar an praghas onnmhairiúcháin a ríomh ar bhonn an phraghais ar a athdhíolfar an soitheach den chéad uair le ceannaitheoir neamhspleách, nó, mura ndéanfar an soitheach a athdhíol le ceannaitheoir neamhspleách nó nach ndéanfar é a athdhíol sa riocht céanna ar díoladh é ar an gcéad dul síos, ar aon bhonn réasúnta.