Customs valuation defaults set presumptive cost percentages for imports, including capped freight cost for air shipments. The amendment to rule 9(2) prescribes fixed presumptive percentages when specified cost components are not ascertainable: twenty percent of the free on board value for clause (a) costs; one percent for clause (b) charges; and 1.125 percent for clause (c) costs. It further caps the ascertainable clause (a) cost for goods imported by air at twenty percent of the free on board value.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Customs valuation defaults set presumptive cost percentages for imports, including capped freight cost for air shipments.
The amendment to rule 9(2) prescribes fixed presumptive percentages when specified cost components are not ascertainable: twenty percent of the free on board value for clause (a) costs; one percent for clause (b) charges; and 1.125 percent for clause (c) costs. It further caps the ascertainable clause (a) cost for goods imported by air at twenty percent of the free on board value.
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