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Intercompany Transfer Pricing & Customs Valuation

Tuttle Law Offices (c) 20081 Intercompany Transfer Pricing Intercompany Transfer Pricing & Customs Valuation & Customs ValuationPresented byGeorge R. Tuttle, IIIG eorge R. Tuttle Law OfficesOne Embarcadero Center, Suite 730, San FranciscoTel: (415) : Law Offices (c) 20082 Customs Valuation : 1401a(b)(2) related party Rule Customs Valuation Statute 19 USC 1401a 1401a (b)(2)(A) provides that transaction valuetransaction valueshall be the appraised value of merchandise only if - ** (iv) the buyer and seller are not related , or the buyer and seller are related but the transaction value is found to be acceptable Burden is on importer to establish that the relationship does not affect the priceTuttle Law Offices (c) 20083 When are parties related ?

Tuttle Law Offices (c) 2008 2 Customs Valuation: 1401a(b)(2) Related Party Rule Customs Valuation Statute 19 USC 1401a 1401a (b)(2)(A) provides that transaction value ...

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  Value, Party, Related, Pricing, Related party

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