[Code of Federal Regulations]

[Title 19, Volume 2]

[Revised as of April 1, 2006]

From the U.S. Government Printing Office via GPO Access

[CITE: 19CFR152.101]



[Page 203-204]

 

                        TITLE 19--CUSTOMS DUTIES

 

   CHAPTER I--BUREAU OF CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF 

        HOMELAND SECURITY; DEPARTMENT OF THE TREASURY (CONTINUED)

 

PART 152_CLASSIFICATION AND APPRAISEMENT OF MERCHANDISE--Table of Contents

 

                   Subpart E_Valuation of Merchandise

 

Sec.  152.101  Basis of appraisement.



    (a) Effective date. The value for appraisement of merchandise 

exported to



[[Page 204]]



the United States on or after July 1, 1980, or, for articles classified 

under subheading 6401.10.00 Harmonized Tariff Schedule of the United 

States (19 U.S.C. 1202), on or after July 1, 1981, will be determined in 

accordance with section 402, Tariff Act of 1930 (19 U.S.C. 1401a), as 

amended by section 201, Trade Agreements Act of 1979.

    (b) Methods. Imported merchandise will be appraised on the basis, 

and in the order, of the following:

    (1) The transaction value provided for in Sec.  152.103;

    (2) The transaction value of identical merchandise provided for in 

Sec.  152.104, if the transaction value cannot be determined, or can be 

determined but cannot be used because of the limitations provided for in 

Sec.  152.103(j);

    (3) The transaction value of similar merchandise provided for in 

Sec.  152.104, if the transaction value of identical merchandise cannot 

be determined;

    (4) The deductive value provided for in Sec.  152.105, if the 

transaction value of similar merchandise cannot be determined;

    (5) The computed value provided for in Sec.  152.106, if the 

deductive value cannot be determined; or

    (6) The value provided for in Sec.  152.107, if the computed value 

cannot be determined.

    (c) Importer's option. The importer may request the application of 

the computed value method before the deductive value method. The request 

must be made at the time the entry summary for the merchandise is filed 

with the port director (see Sec.  141.0a(b) of this chapter). If the 

importer makes the request, but the value of the imported merchandise 

cannot be determined using the computed value method, the merchandise 

will be appraised using the deductive value method if it is possible to 

do so. If the deductive value cannot be determined, the appraised value 

will be determined as provided for in Sec.  152.107.

    (d) Explanation to importer. Upon receipt of a written request from 

the importer within 90 days after liquidation, the port director shall 

provide a reasonable and concise written explanation of how the value of 

the imported merchandise was determined. The explanation will apply only 

to the imported merchandise being appraised and will not serve as 

authority with respect to the valuation of importations of any other 

merchandise at the same or a different port of entry. This procedure is 

for informational purposes only, and will not affect or replace the 

protest or administrative ruling procedures contained in parts 174 and 

177, respectively, of this chapter, or any other Customs procedures. 

Under this procedure, Customs will not be required to release any 

information not otherwise subject to disclosure under the Freedom of 

Information Act, as amended (5 U.S.C. 552), the Privacy Act of 1974 (5 

U.S.C. 552a), or any other statute (see part 103 of this chapter).



[T.D. 81-7, 46 FR 2600, Jan. 12, 1981, as amended by T.D. 89-1, 53 FR 

51270, Dec. 21, 1988]