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What value should be reported for perishable items that have been imported into the U.S. which are defective and need to be returned overseas?

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What value should be reported for perishable items that have been imported into the U.S. which are defective and need to be returned overseas?

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For products that are being returned that have a market value, report the market value. If the product has no market value due to poor quality (i.e. spoiled fruits), then report the import value of the product.

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