Part 13: Valuation & Appraisement of Merchandise
Valuation & Appraisement of Merchandise
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16m
Learn how to calculate unit values for transactions in importation, including assembly and shipment costs. Discover the role of rebates and their tax implications, along with the assessment of duties as a tax on amounts before rebates. Understand the importance of timing for price reductions and how to create a valuation sketch that accounts for necessary deductions.
#Code of Federal Regulations (CFR) Title 19
#Part 152
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