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Customs Value Based on Typical Sale Price at Import Time Without Mutual Business Interests.

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Full Text of the Document

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....Value of goods shall be deemed to be the price at which such or like goods are ordinarily sold, or offered for sale, for delivery at the time and place of importation, in the course of international trade where the seller and the buyer have no interest in the business of each other and the price is the sole consideration for sale or offer for sale - AT....

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