US Codex
U.S.C.
Notes

§1401a. Value — Inbound Citations

19 U.S.C. § 1401a

Cited by 8 provisions in release 119-102.

Citations to 19 U.S.C. § 1401a as a whole

  • 19 U.S.C. § 58c(b)(8)(D)(ii)
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    (ii) except as otherwise provided in this paragraph, be based on the value of the merchandise as determined under section 1401a of this title;
  • 19 U.S.C. § 1351(a)(2)(D)(ii)
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    (ii) In the case of any article subject to an ad valorem rate of duty above 50 per centum (or a combination of ad valorem rates aggregating more than 50 per centum), the rate 50 per centum ad valorem (or a combination of ad valorem rates aggregating 50 per centum). In the case of any article subject to a specific rate of duty (or a combination of rates including a specific rate) the ad valorem equivalent of which has been determined by the President to have been above 50 per centum during a period determined by the President to be a representative period, the rate 50 per centum ad valorem or the rate (or a combination of rates), however stated, the ad valorem equivalent of which the President determines would have been 50 per centum during such period. The standards of valuation contained in section 1401a of this title (as in effect, with respect to the article concerned, during the representative period) shall be utilized by the President, to the maximum extent he finds such utilization practicable, in making the determinations under the preceding sentence.
  • 19 U.S.C. § 1500(a)
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    (a) fix the final appraisement of merchandise by ascertaining or estimating the value thereof, under section 1401a of this title, by all reasonable ways and means in his power, any statement of cost or costs of production in any invoice, affidavit, declaration, other document to the contrary notwithstanding;
  • 19 U.S.C. § 2112(g)(1)(A)
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    (A) the American selling price basis of customs evaluation as defined in section 1401a or 1402 of this title, as appropriate, and
  • 19 U.S.C. § 2481(4)
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    (4) The term “ad valorem equivalent” means the ad valorem equivalent of a specific rate or, in the case of a combination of rates including a specific rate, the sum of the ad valorem equivalent of the specific rate and of the ad valorem rate. The ad valorem equivalent shall be determined by the President on the basis of the value of imports of the article concerned during the most recent representative period. In determining the value of imports, the President shall utilize, to the maximum extent practicable, the standards of valuation contained in section 1401a or 14021 of this title (as in effect before the effective date of the amendments made by title II of the Trade Agreements Act of 1979) or in section 1401a of this title (as in effect on the effective date of such title II amendments) whichever is applicable to the article concerned during such representative period.
  • 26 U.S.C. § 904(d)(2)(G)
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    (G) For purposes of this paragraph, the term “export financing interest” means any interest derived from financing the sale (or other disposition) for use or consumption outside the United States of any property—
    (i) which is manufactured, produced, grown, or extracted in the United States by the taxpayer or a related person, and
    (ii) not more than 50 percent of the fair market value of which is attributable to products imported into the United States.
    For purposes of clause (ii), the fair market value of any property imported into the United States shall be its appraised value, as determined by the Secretary under section 402 of the Tariff Act of 1930 (19 U.S.C. 1401a) in connection with its importation.
  • 26 U.S.C. § 993(c)(1)
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    (1) For purposes of this part, the term “export property” means property—
    (A) manufactured, produced, grown, or extracted in the United States by a person other than a DISC,
    (B) held primarily for sale, lease, or rental, in the ordinary course of trade or business, by, or to, a DISC, for direct use, consumption, or disposition outside the United States, and
    (C) not more than 50 percent of the fair market value of which is attributable to articles imported into the United States.
    In applying subparagraph (C), the fair market value of any article imported into the United States shall be its appraised value, as determined by the Secretary under section 402 of the Tariff Act of 1930 (19 U.S.C. 1401a) in connection with its importation.

Citations to §1401a(b)