Code of Federal Regulations · Section
§ 152.108 — Unacceptable Bases Of Appraisement
19 C.F.R. § 152.108
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.
Authorizing Statute
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Effective date of rates of duty19 U.S.C. § 1315
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Rules and forms prescribed by Secretary19 U.S.C. § 66
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Harmonized Tariff Schedule19 U.S.C. § 1202
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Dutiable value19 U.S.C. § 1503
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Examination of merchandise19 U.S.C. § 1499