{"data":{"id":"us/19-cfr-152.108","jurisdiction":"us","citation":"19 CFR 152.108","heading":"Unacceptable bases of appraisement.","body":"For the purposes of this subpart, imported merchandise may not be appraised on the basis of:\n(a) The selling price in the United States of merchandise produced in the United States;\n(b) A system that provides for the appraisement of imported merchandise at the higher of two alternative values;\n(c) The price of merchandise in the domestic market of the country of exportation;\n(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;\n(e) The price of merchandise for export to a country other than the United States;\n(f) Minimum values for appraisement;\n(g) Arbitrary or fictitious values.","path":["Title 19—Customs Duties","CHAPTER I—U.S. CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF HOMELAND SECURITY; DEPARTMENT OF THE TREASURY","PART 152—CLASSIFICATION AND APPRAISEMENT OF MERCHANDISE","Subpart E—Valuation of Merchandise"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-19.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:24:40Z","sha256":"33aa052bfe45fd6d57998465a7ce644db2e00d6dc0fcf289925aca043aee9abd","source_id":"us-cfr","stale":true,"prev":"us/19-cfr-152.107","next":"us/19-cfr-158.0"},"notice":"GroundRules: Original legal text. Not legal advice."}