2014 April No.50 – Valuation


When considering test values in a related party transaction, which of the following choices does the appraising officer have? 1. Previously established Customs values 2. Goods produced in the same country as the merchandise under appraisement 3. Goods exported from the same country as the merchandise under appraisement 4. Goods exported at or about the same time as the merchandise under appraisement

A. (1), (2) and (3)

B. (2), (3) and (4)

C. (1), (3) and (4)

D. (1), (2) and (4)

E. (1) and (2)

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The Answer is: D

Citation: 19 CFR 152.103(j)(2), 19 CFR 152.102(d), 19 CFR 152.102(i)

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