low-value merchandise subject to specific trade and national security actions (namely Section 201, 232, or 301 tariffs) would no longer qualify for the “de minimis” exemption, meaning that importers would be required to
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In order for the transaction value method to be used, there must actually be a payment by the buyer to the seller, meaning a bona fide sale. If there is no bona fide sale, a different basis of appraisal must be used, though the payment by the buyer to the seller can be made after ...