Topics / Valuation: transaction value
To be used under the transaction value of identical or similar merchandise, the comparison merchandise must have been exported to the United States:
- Within 90 days after the importation of the appraised merchandise
- In the same calendar year
- On the same vessel
- At or about the time the merchandise being appraised is exported
Show the answer
D. At or about the time the merchandise being appraised is exported
The identical or similar merchandise must be exported to the United States at or about the time the appraised merchandise is exported.
Source: 19 CFR 152.104(a)(2)
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