(1) [deleted]
(3) The value of imported goods for the purposes of this section shall be their value determined in accordance with the acts for the time being in force adopted by the institutions of the Community relating to the valuation of goods for customs purposes, modified by the substitution of references to the territory of the State for references to the customs territory of the Community, together with any taxes, duties, expenses resulting from the transport of the goods to another place of destination within the Community, if that destination is known at the time of the importation, and other charges levied either outside or, by reason of importation, within the State (except value-added tax) on the goods and not included in the determination.
(4) [deleted]
(5) The Revenue Commissioners may, in accordance with regulations, remit or repay, if they think fit, the whole or part of the tax chargeable -
(a) on the importation of any goods which are shown to their satisfaction