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Is the transaction value of imported goods the only valuation method available to appraise the value of imported merchandise?

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Is the transaction value of imported goods the only valuation method available to appraise the value of imported merchandise?

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No, other valuation methods exist that can be used in appraising the value of imported merchandise. These alternate valuation methods include: -the transaction value of identical merchandise; -the transaction value of similar merchandise; and -the deductive value or computed value for identical or similar merchandise.

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