Section 5

if those goods were wholly produced in that country;

if some stage in the production of the goods was carried out in that country and the cost of carrying out such stages (if any) in the production of the goods as were carried out after those goods last left that country (but before the import of the goods into Singapore) was less than 25% of the cost of production of the goods as so imported; or

if some stage in the production of any components or materials incorporated in the goods was carried out in that country and the cost of carrying out such stages in production as were carried out after those components or materials last left that country to convert those components or materials into the goods as imported into Singapore was less than 25% of the cost of production of the goods as so imported:Provided that where —

the export price of any goods from the country in which they originated is in question; and

some stage in the production of the goods or of any components or materials incorporated in the goods, was carried out after they last left that country,the deductions to be made by the Director-General in the price by reference to which the export price is to be ascertained shall include a deduction for the cost of carrying out any such stage in the production of the goods and in the production of any components or materials incorporated in the goods; and the fair market price shall be the fair market price of those goods or, as the case may be, of those components or materials, in the state in which they left that country.