CFR > Title 19 - Customs Duties > CHAPTER I—U.S. CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF HOMELAND SECURITY; DEPARTMENT OF THE TREASURY > PART 152—CLASSIFICATION AND APPRAISEMENT OF MERCHANDISE > SUBPART E—Valuation of Merchandise (§152.100 to §152.108) > 152.108—Unacceptable bases of appraisement.

152.108—Unacceptable bases of appraisement.

For the purposes of this subpart, imported merchandise may not be appraised on the basis of:
(a) The selling price in the United States of merchandise produced in the United States;
(b) A system that provides for the appraisement of imported merchandise at the higher of two alternative values;
(c) The price of merchandise in the domestic market of the country of exportation;
(d) A cost of production, other than a value determined under § 152.106 for merchandise that is identical merchandise, or similar merchandise, to the merchandise being appraised;
(e) The price of merchandise for export to a country other than the United States;
(f) Minimum values for appraisement;
(g) Arbitrary or fictitious values.

Code of Federal Regulations

[T.D. 81-7, 46 FR 2600, Jan. 12, 1981, as amended by T.D. 85-123, 50 FR 29956, July 23, 1985]