Part 27: Valuation & Appraisement of Merchandise
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15m
Banks implement security measures, such as lien on car titles, to ensure loan repayment, highlighting the difference between possession and ownership. In consignment sales, distributors keep the title while earning a commission. Appraisal methods for imported goods include transaction value and alternatives like computed and deductive values, with the latter being crucial when buyer-seller relationships are unclear. Timely election of deductive value is essential under the 180-day rule.
#Code of Federal Regulations (CFR) Title 19
#Part 152
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