[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: 19CFR152.107]



[Page 217]

 

                        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.  152.107  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 Sec. Sec.  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.