§ 152.108 - Unacceptable bases of appraisement.

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

The selling price in the United States of merchandise produced in the United States;

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

The price of merchandise in the domestic market of the country of exportation;

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;

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

Minimum values for appraisement;

Arbitrary or fictitious values.