Wholesalers buy goods at lower prices than retailers, influencing transaction values. Retailers face higher costs due to purchase volume and delivery expenses. When prices are unusually low, census agency requires verification of actual prices. Customs may request documentation to confirm transaction values. The transaction value is determined by analyzing invoices, which include various charges, and algebraic methods help isolate specific costs like those of lithium-ion batteries.

#Code of Federal Regulations (CFR) Title 19
#Part 152