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Code · CFR · Title 19 — Customs Duties · Part 152 — Classification and Appraisement of Merchandise · § 152.108

§ 152.108. Unacceptable bases of appraisement.

134 words·~1 min read·/us/cfr/t19/s§ 152.108·

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

For the purposes of this subpart, imported merchandise may not be appraised on the basis of:
(a)The selling price in the United States of merchandise produced in the United States;
(b)A system that provides for the appraisement of imported merchandise at the higher of two alternative values;
(c)The price of merchandise in the domestic market of the country of exportation;
(d)A cost of production, other than a value determined under § 152.106 for merchandise that is identical merchandise, or similar merchandise, to the merchandise being appraised;
(e)The price of merchandise for export to a country other than the United States;
(f)Minimum values for appraisement;
(g)Arbitrary or fictitious values. \[T.D. 81-7, 46 FR 2600, Jan. 12, 1981, as amended by T.D. 85-123, 50 FR 29956, July 23, 1985\]
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