19 CFR § 152.108 - Unacceptable bases of appraisement.

---
identifier: "/us/cfr/t19/s152.108"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "19 CFR § 152.108 - Unacceptable bases of appraisement."
title_number: 19
title_name: "Customs Duties"
section_number: "152.108"
section_name: "Unacceptable bases of appraisement."
chapter_name: "U.S. CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF HOMELAND SECURITY; DEPARTMENT OF THE TREASURY"
part_number: "152"
part_name: "CLASSIFICATION AND APPRAISEMENT OF MERCHANDISE"
positive_law: false
currency: "2026-04-05"
last_updated: "2026-04-05"
format_version: "1.1.0"
generator: "[email protected]"
authority: "19 U.S.C. 66, 1401a, 1500, 1502, 1624;"
regulatory_source: "T.D. 73-175, 38 FR 17477, July 2, 1973, unless otherwise noted."
cfr_part: "152"
---


# 152.108 Unacceptable bases of appraisement.

For the purposes of this subpart, imported merchandise may not be appraised on the basis of:

(a) The selling price in the United States of merchandise produced in the United States;

(b) A system that provides for the appraisement of imported merchandise at the higher of two alternative values;

(c) The price of merchandise in the domestic market of the country of exportation;

(d) A cost of production, other than a value determined under § 152.106 for merchandise that is identical merchandise, or similar merchandise, to the merchandise being appraised;

(e) The price of merchandise for export to a country other than the United States;

(f) Minimum values for appraisement;

(g) Arbitrary or fictitious values.

[T.D. 81-7, 46 FR 2600, Jan. 12, 1981, as amended by T.D. 85-123, 50 FR 29956, July 23, 1985]