[Code of Federal Regulations]
[Title 19, Volume 2]
[Revised as of April 1, 2002]
From the U.S. Government Printing Office via GPO Access
[CITE: 19CFR152.107]

[Page 215]
 
                        TITLE 19--CUSTOMS DUTIES
 
  CHAPTER I--UNITED STATES CUSTOMS SERVICE, DEPARTMENT OF THE TREASURY
 
PART 152--CLASSIFICATION AND APPRAISEMENT OF MERCHANDISE--Table of Contents
 
                   Subpart E--Valuation of Merchandise
 
Sec. 152.107  Value if other values cannot be determined or used.

    (a) Reasonable adjustments. If the value of imported merchandise 
cannot be determined or otherwise used for the purposes of this subpart, 
the imported merchandise will be appraised on the basis of a value 
derived from the methods set forth in Secs. 152.103 through 152.106, 
reasonably adjusted to the extent necessary to arrive at a value. Only 
information available in the United States will be used.
    (b) Identical merchandise or similar merchandise. The requirement 
that identical merchandise, or similar merchandise, should be exported 
at or about the same time of exportation as the merchandise being 
appraised may be interpreted flexibly. Identical merchandise, or similar 
merchandise, produced in any country other than the country of 
exportation or production of the merchandise being appraised may be the 
basis for customs valuation. Customs values of identical merchandise, or 
similar merchandise, already determined on the basis of deductive value 
or computed value may be used.
    (c) Deductive value. The ``90 days'' requirement for the sale of 
merchandise referred to in Sec. 152.105(c) may be administered flexibly.