Which statement about the order of appraisement of imported merchandise as stipulated in the Trade Agreements Act of 1979 is correct?
A. If the value cannot be determined, minimum value can be used as a basis of appraisement
B. The importer can choose to use computed value in lieu of deductive value
C. The importer can choose to use deductive value before transaction value
D. Transaction value of similar merchandise is the last basis of appraisement
E. If computed value cannot be determined, the transaction value may not be reasonably adjusted to arrive at a value
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The Answer is: B
Citation: 19 CFR 152.101(b); 152.108
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