---
kind: "section"
citation: "19 C.F.R. § 152.108"
title: "19"
number: "152.108"
heading: "Unacceptable bases of appraisement."
url: "https://uscodex.org/cfr/19/152.108"
---

# §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](/cfr/19/152.106.md) 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.**

## Notes

### Amendments

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

### Source

Source: T.D. 81-7, 46 FR 2600, Jan. 12, 1981, unless otherwise noted.

### Authority

Authority: 19 U.S.C. 66, 1401a, 1500, 1502, 1624; Subpart B also issued under 19 U.S.C. 1315; Subpart C also issued under 19 U.S.C. 1503; Section 152.3 also issued under 19 U.S.C. 1499; Section 152.13 also issued under 19 U.S.C. 1202 (General Note 3(f), Harmonized Tariff Schedule of the United States (HTSUS)).

### Source

Source: T.D. 73-175, 38 FR 17477, July 2, 1973, unless otherwise noted.

### Amendments

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