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April 2024, question 72

Valuation, Appraisement and Duty Assessment · Valuation

Which of the following is NOT an acceptable basis of appraisement for imported merchandise?

  1. The price of merchandise in the domestic market of the country of exportation.
  2. The transaction value which is the price actually paid without regard to its method of derivation.
  3. The computed value if the deductive value cannot be determined.
  4. The deductive value if the transaction of similar merchandise cannot be determined.
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CBP's answer: A. A: The price of merchandise in the domestic market of the country of exportation.

Section 152.108 lists bases on which imported merchandise may not be appraised, and (c) is the price of merchandise in the domestic market of the country of exportation. Transaction value, deductive value and computed value are acceptable methods, so the answer is A.

imported merchandise may not be appraised on the basis of: 19 CFR 152.108
The price of merchandise in the domestic market of the country of exportation 19 CFR 152.108(c)

Search for: unacceptable bases of appraisement

CBP's key cites: 19 CFR 152.108(c)

Question and key from CBP's April 2024 exam and answer key. The walk-through is ours; quotes are from the pinned editions in the reference viewer (HTSUS 2026 Basic, 19 CFR 2025 edition).