GroundRules
← Search the law
Federal regulations · Through 2026-08-25 · Newer source version available

19 CFR 152.108: Unacceptable bases of appraisement.

Read at publisher ↗
Where this section sits in the code
  1. Title 19—Customs Duties
  2. CHAPTER I—U.S. CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF HOMELAND SECURITY; DEPARTMENT OF THE TREASURY
  3. PART 152—CLASSIFICATION AND APPRAISEMENT OF MERCHANDISE
  4. Subpart E—Valuation of Merchandise

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.

Collected 2026-08-27T02:24:40Z. Source file · JSON

Browse this collection