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Part 5: Valuation & Appraisement of Merchandise
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Customs processes involve detailed writing and official procedures for valuation. Key dates include importation, entry, liquidation, and protest dates. Importers have 90 days to request written explanations for value determinations. Identical merchandise must match in all respects, and transaction value focuses on total payments made for merchandise, excluding transportation and insurance costs.
#Code of Federal Regulations (CFR) Title 19
#Part 152
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