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(a) the repayment, in accordance with section 54(2), of tax chargeable on the importation of goods,

(1) The value of imported goods for the purposes of this section and section 54 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 (other than value-added tax) on the goods and not included in the determination.

(3) Subject to subsection (1) and section 54, the Customs Consolidation Act 1876, and other law in force in the State relating to customs Customs Acts, shall apply to tax referred to in this section or section 54 or 120(7)(b) or (c) as if it were a duty of customs, with such exceptions and modifications (if any) as may be specified in regulations.

(3) Subject to subsection (1) and section 54, the Customs Consolidation Act 1876, and other law in force in the State relating to customs Customs Acts, shall apply to tax referred to in this section or section 54 or 120(7)(b) or (c) as if it were a duty of customs, with such exceptions and modifications (if any) as may be specified in regulations.