Customs valuation fallback rules govern imported goods when primary methods fail, with limited reversal of later methods permitted. Imported goods are to be valued under the sequential method where value cannot be determined under rules 3, 4 and 5. Value must then be determined under ... Summary
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Customs valuation fallback rules govern imported goods when primary methods fail, with limited reversal of later methods permitted.
Imported goods are to be valued under the sequential method where value cannot be determined under rules 3, 4 and 5. Value must then be determined under rule 7 and, if that also fails, under rule 8. At the request of the importer and with the approval of the proper officer, the order of application of rules 7 and 8 may be reversed.
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