Merchandise placement involves careful calculations and time management, especially during exams. Using a calculator is recommended for complex problems. Different appraisal methods are necessary based on transaction values, particularly on customs broker exams. The concepts of fair retail value and fair market value are discussed, along with the first sale rule. Transportation costs are usually not included in the price, and international commercial terms clarify responsibilities in transactions.

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