Import Questions

When are the alternative valuation methods used in place of the transaction value of the imported goods for appraising imported goods?

The alternative valuation methods are used in the case of:

(1) Restrictions on the disposition or use of the merchandise.
(2) Conditions for which a value cannot be determined.
(3) Proceeds of any subsequent resale, disposal, or use of the merchandise, accruing to the seller, for which an appropriate adjustment to transaction value cannot be made.
(4) Related-party transactions where the transaction value is not acceptable.

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