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Customs valuation (19 U.S.C. § 1401a) · Traverse

Statutes/19 U.S.C. § 1401a

19 U.S.C. § 1401a

Customs valuation

WTO Customs Valuation Agreement implementation. Hierarchy: transaction value, identical merchandise, similar merchandise, deductive value, computed value, fall-back. First Sale doctrine derives from this section.

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Topics: cbp, valuation, first sale