Value by comparison: use transaction value of like goods or services, adjusted for timing, quality, quantity, and freight. Where value cannot be determined under rule 3, value is based on the transaction value of goods or services of like kind and quality supplied at or about ... Summary
Value by comparison: use transaction value of like goods or services, adjusted for timing, quality, quantity, and freight.
Where value cannot be determined under rule 3, value is based on the transaction value of goods or services of like kind and quality supplied at or about the same time to other customers, adjusted by the proper officer. Adjustments must reasonably account for differences in dates of supply, commercial and quantity levels, composition, quality and design, and freight and insurance charges depending on place of supply.
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