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Customs - Highlights / Catch Notes

Home Highlights June 2017 Year 2017 This

Valuation - the enhancement cannot be based merely on ...

Customs

June 26, 2017

Valuation - the enhancement cannot be based merely on contemporaneous imports. The time, place, the relationship of parties as well as the quantity to be supplied are all factors which have influence on the price fixed in the contract. This being so, the enhancement is without basis.

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