Code of Federal Regulations (Last Updated: November 8, 2024) |
Title 19 - Customs Duties |
Chapter I - U.S. Customs and Border Protection, Department of Homeland Security; Department of the Treasury |
Part 152 - Classification and Appraisement of Merchandise |
Subpart C - Appraisement |
§ 152.26 - Furnishing value information to importer.
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§ 152.26 Furnishing value information to importer.
The port director shall The Center director will furnish to importers the latest information as to values in his possession, subject to the following conditions:
(a) Before appraisement. Value information shall will be given before appraisement only in response to a specific oral or written request by the importer, supported by an adequate reason for the request, or where required by Customs CBP purposes, such as in determining proper estimated duties to be deposited or notification of increased duties in accordance with § 152.2.
(b) Only for merchandise under port Center director's jurisdiction. The information shall will be given only in regard to merchandise to be appraised by, or under the jurisdiction of, the port Center director who receives the request, and only with respect to merchandise for which there is presented evidence of a firm commitment or intent to import such merchandise into the United States.
(c) Information by importer. Each request shall must be accompanied by the latest information as to the values in question which the importer has or can reasonably obtain.
(d) Information not binding. Value information shall will be given by the port Center director only with an understanding and agreement in each case that the information is in no sense an appraisement and is not binding upon the port Center director's action when he appraises the merchandise.
(e) No reply required after entry. The port Center director shall will not be required to reply to a written request for value information after a value for the merchandise has been declared on entry unless he has information indicating a probable appraised value different from such entered value.
[CBP Dec. No. 16–26, 81 FR 93022, Dec. 20, 2016]