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    <title>Determination of export value by comparison</title>
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    <description>Export value is determined by comparing the transaction value of like kind and quality goods exported at or about the same time to the same destination country, or, if unavailable, to another destination country. Reasonable adjustments must be made for differences in export date, commercial and quantity levels, composition, quality, design, and domestic freight and insurance charges depending on the place of exportation.</description>
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