93 STAT. 194
PUBLIC LAW 96-39—JULY 26, 1979 TITLE II—CUSTOMS VALUATION Subtitle A—Valuation Standards Amendments SEC. 201. VALUATION OF IMPORTED MERCHANDISE.
(a) VALUATION STANDARDS.—Section 402 of the Tariff Act of 1930 (19 U.S.C. 1401a) is amended to read as follows: "SEC. 402. VALUE.
"(a) IN GENERAL.—(1) Except as otherwise specifically provided for in this Act, imported merchandise shall be appraised, for the purposes of this Act, on the basis of the following: "(A) The transaction value provided for under subsection (b). "(B) The transaction value of identical merchandise provided for under subsection (c), if the value referred to in subparagraph (A) cannot be determined, or can be determined but cannot be used by reason of subsection (b)(2). "(C) The transaction value of similar merchandise provided for under subsection (c), if the value referred to in subparagraph (B) cannot be determined. "(D) The deductive value provided for under subsection (d), if the value referred to in subparagraph (C) cannot be determined and if the importer does not request alternative valuation under paragraph (2). "(E) The computed value provided for under subsection (e), if the value referred to in subparagraph (D) cannot be determined. "(F) The value provided for under subsection (f), if the value referred to in subparagraph (E) cannot be determined. "(2) If the value referred to in paragraph (1)(C) cannot be determined with respect to imported merchandise, the merchandise shall be appraised on the basis of the computed value provided for under paragraph (1)(E), rather than the deductive value provided for under paragraph (1)(D), if the importer makes a request to that effect to the customs officer concerned within such time as the Secretary shall prescribe. If the computed value of the merchandise cannot subsequently be determined, the merchandise may not be appraised on the basis of the value referred to in paragraph (1)(F) unless the deductive value of the merchandise cannot be determined under paragraph (1)(D). "(3) Upon written request therefor by the importer of merchandise, and subject to provisions of law regarding the disclosure of information, the customs officer concerned shall provide the importer with a written explanation of how the value of that merchandise was determined under this section. "(b) TRANSACTION VALUE OF IMPORTED MERCHANDISE.—(1)
The
transaction value of imported merchandise is the price actually paid or payable for the merchandise when sold for exportation to the United States, plus amounts equal to— "(A) the packing costs incurred by the buyer with respect to the imported merchandise; "(B) any selling commission incurred by the buyer with respect to the imported merchandise; "(C) the value, apportioned as appropriate, of any assist; "(D) any royalty or license fee related to the imported merchandise that the buyer is required to pay, directly or indirectly, as a condition of the sale of the imported merchandise for exportation to the United States; and
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