Customs Import Value
Customs Import Value : This is the US Customs Service appraisal value of merchandise Methodologically, the Customs value is similar to fas (free alongside ship) value since it is based on the value of the product in the foreign country of origin, and excludes charges incurred in bringing the merchandise to the United States (import duties, ocean freight, insurance, and so forth); but it differs in that the US Customs Service, not the importer or exporter, has the final authority to determine the value of the good
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