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the fair market-value of each article as sold for home consumption
in the country of export.
3, The „price” and „value” of goods in every case aforesaid
are to be stated as in condition packed ready for shipment at
the time when, and at the place whence, the goods have been
exported directly to Canada.
4. When the value of goods for duty purposes is determined
by the Minister of Customs under the provisions of the Custom
Act, by reason of the goods being exported or imported under
unusual conditions, the value so determined shall be held to
be the fair market-value thereof.
5. In making Customs Entry the „Special Duty” may be shown
by itself in the „net duty” column of the entry on the line
below the article subject to Special duty or on the line below
continuous numbers of articles subject to Special duty.
6. Goods of a class or kind made in Canada are subject to
special duty, when sold for exportation to Canada at a less
price than for home consumption in the country of export, whether
such goods be otherwise free of duty or subject to specific or
ad valorum duties — with the exceptions stated in Clause 6 of
the Tariff as herein before quoted.
7. By regulations in force from Ist. September 1914. — Under
the Special Duty provisions of the Customs Tariff, the Special
duty (or dumping duty) is not to apply in the following cases, viz: —
When the difference between the fair market-value and the
selling-price of the goods to the importer in Canada does not
exceed five per cent of their fair market-value.
Provided that the whole difference shall be taken into account
for Special duty purposes when exceeding five per cent.
Provided further that Special duty or dumping duty under the
Customs Tarif shall without exemption allowance apply to
articles of a class or kind made in Canada when admitted free
of ordinary duty and shall also without exemption allowance
apply to round rolled wire rods of iron or steel.
8. Bonafide samples admitted without Special duty. — Articles
of merchandise for use bonafide as samples for sale of similar
goods are to be admitted without Special duty — (Subiect, however,
 to ordinary duties as heretofore.)
9. Advance in Market-value after purchase of goods by importer
not subject to Special duty. — The amount to any advance in