Build up customs value from the price and the statutory additions
Key facts
- Human involvement
- YellowClose supervision
- How AI is used
- List the price actually paid or payable for the merchandise when sold for exportation to the United States, then list each 19 U.S.C. 1401a(b)(1) amount that is not already in that price and is based on sufficient information: packing costs incurred by the buyer, any selling commission incurred by the buyer, the apportioned value of any assist, any royalty or licence fee the buyer must pay as a condition of the sale for exportation to the United States, and proceeds of later resale, disposal, or use that accrue to the seller. Flag international transportation, insurance, and related services from the country of exportation to the place of importation, a post-importation rebate, and a related buyer and seller.
- What the lawyer must review
- Transaction value under 19 U.S.C. 1401a(b) is the appraised value only if the statutory conditions are met, including the related-buyer test. If sufficient information for an addition is missing, the statute treats transaction value as one that cannot be determined, and the later methods in the section apply. A valuation ruling request under 19 C.F.R. 177.2(b)(2)(iii) goes to the Commissioner of CBP, Attention: Regulations and Rulings, Office of International Trade, Washington, DC 20229, and should state the sale terms, whether the parties are related, whether the sale was at arm's length, and other sales of the same or similar merchandise in the country of exportation.
- Written for / version
- United States versionUS
Who does what
| Role | What they do |
|---|---|
| Assistance | Potential support includes identifying points for review. Confirm the tool’s capability and permitted scope. |
| Lawyer | Set the scope, supervise the work closely, verify every part relied on, resolve omissions and exceptions, and approve the exact output. |
Checklist
- Trace every relied-on figure to its source, confirm dates and assumptions, and independently recalculate totals or derived amounts.
- Review the original source set for relevant material absent from the output, including contrary evidence, qualifications and remaining gaps.
- Verify the applicable jurisdiction and the version of each relevant law, rule or instrument in force at the material time.
- Confirm the output against the client’s instructions and the complete relevant source material, including omissions or contradictions.
- Resolve exceptions and record the responsible lawyer’s approval of the exact output and intended use.