Quantities play a key role in pricing, while internal transport costs are also important. Customs officers have discretion in using test values for valuation, which serve as comparison points rather than transaction values. Related party transactions require careful analysis, and established customs values are crucial. The distinction between identical and similar merchandise, influenced by quality and trademark, is essential. The 5% variation rule helps in determining close approximations in valuations.

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