C.F.R. » Title 19 » CHAPTER I—U.S. CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF HOMELAND SECURITY; DEPARTMENT OF THE TREASURY › PART 152—CLASSIFICATION AND APPRAISEMENT OF MERCHANDISE › Subpart E—Valuation of Merchandise

19 C.F.R. § 152.107

Value if other values cannot be determined or used

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(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 §§ 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 § 152.105(c) may be administered flexibly.

Notes of Decisions
Cited in 2 cases, 1998–2006 · leading case: Skaraborg Invest USA, Inc. v. United States, 9 F. Supp. 2d 706 (Ct. Intl. Trade 1998).
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Skaraborg Invest USA, Inc. v. United States, 9 F. Supp. 2d 706 (Ct. Intl. Trade 1998). “§ 1401a(a)(B)-(F); see also 19 C.F.R. § 152.107 . 5 Nevertheless, such a determination is not necessary, as Customs properly valuated the merchandise at issue according to the clear language in the invoice Skara-borg provided.”
Harak v. United States, 2006 CIT 106 (Ct. Intl. Trade 2006). “” 19 C.F.R. § 152.107 (a). Therefore, Plaintiff’s answer was found to be incorrect and credit was denied.”
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