The machine costs $50,000, plus $4,500 for transportation. Transportation costs need to be accounted for, and the machine's cost should be prorated over the units produced before the first shipment. Intellectual property instruments like trademarks, copyrights, and patents are discussed, highlighting their roles in protecting rights and reducing consumer search costs. Royalties and license fees related to these rights must be included in customs valuation.

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