CBP Requests Comments on Proposed Changes to its Position on the Use of Post Importation Adjustments under the Transaction Value Method of Appraisement

On Friday, Sept. 23, 2011, U.S. Customs and Border Protection (CBP) issued a pre-publication proposal statement describing CBP’s proposed revocation of Headquarters Ruling Letter (HRL) 547654, which discusses CBP’s position concerning the application of post-importation price adjustments and their impact on the application of a transaction value method of appraisement.