Customs valuation hierarchy prescribes fallback from transaction value to computed or deductive methods, reversible on importer request. Where transaction value is unavailable under rules 4-6, customs valuation must be determined under rule 7, and if that fails, under rule 7A. The default sequence may be reversed upon the importer's request with the proper officer's approval.
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Provisions expressly mentioned in the judgment/order text.
Customs valuation hierarchy prescribes fallback from transaction value to computed or deductive methods, reversible on importer request.
Where transaction value is unavailable under rules 4-6, customs valuation must be determined under rule 7, and if that fails, under rule 7A. The default sequence may be reversed upon the importer's request with the proper officer's approval.
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