Sec. 487. VALUE IN ENTRY—AMENDMENT
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## SEC. 487 VALUE IN ENTRY—AMENDMENT **[**[19 U.S.C. 1487](/us/usc/t19/s1487)**]** The importer of record or his agent may, under such regulations as the Secretary of the Treasury may prescribe, at the time entry is made, make in the entry such additions to or deductions from the cost or value given in the invoice as, in his opinion, may raise or lower the same to the value of such merchandise.
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Sec. 487
VALUE IN ENTRY—AMENDMENT
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