Computed Method of Valuation (Section 52 of the Customs Act).Deductive Method of Valuation (Section 51 of the Customs Act).Transaction Value Method of Similar Goods (Section 50 of the Customs Act).Transaction Value Method of Identical Goods (Section 49 of the Customs Act).Transaction Value Method (Section 48 of the Customs Act).This memorandum briefly outlines and explains the methods of determining value for duty under the provisions of the Customs Act. The editing revisions made in this memorandum do not affect or change any of the existing policies or procedures.
