Section 93A, The Customs Regu- Citation

For the purpose of assessing duty ad valorem in the J?eterminaf d d h 1 f h d h ll twn of valuecase o exporte pro uce, t e va ue o sue pro uce s a - of exported (a) in the case of produce exported by the Sierra Leone produce. Produce Marketing Board, be deemed to be the price received for the produce by the Board from the Sierra Leone Produce Marketing Company, Limited; and (b) in the case of produce exported by any person other than the said Board, be deemed to be the free on board selling price of similar produce on the day of exportation as ascertained by the Comptroller.