U.S.: Valuing Used Goods After Repair

Discover how to value repaired goods returning to the U.S. without a sale, using depreciation and fallback methods.

When used goods are exported from the United States for repair or calibration and then returned, how should they be valued for Customs purposes? This isn’t just a niche question—it’s one of the most common and confusing dilemmas in Customs Compliance. For Customs professionals, compliance officers, and trade consultants in the USA, understanding this can mean the difference between seamless clearance and costly delays.

In a recent ruling, CBP provided clarity on a key valuation issue for companies. In this blog, I’ll walk you through what the ruling said, why it matters, and how you can apply it in real life.

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Key Questions Covered in This Blog

• What was the issue in the CBP ruling on customs valuation as regards repairs?

• How should repaired or recalibrated goods be valued when returned to the U.S.?

• What methodology did the company affected propose?

• How did CBP respond to the fallback method proposal?

• What does this mean for companies with similar return-repair-import models?

Downloads & Resources Available for Premium Plan Subscribers

• Full PDF of CBP ruling

• Master Customs Valuation in 90 Minutes!

• Customs Valuation: The U.S. View - Understanding U.S. Customs Valuation

• A $10M Import Fraud - Whistleblower reveals $10M Customs Valuation Fraud by US importers. A critical lesson

"Valuation doesn’t end with the invoice. When there is no sale, Customs professionals must become detectives, piecing together a value that satisfies regulators and supports trade integrity." — Arne Mielken, Managing Director, Customs Manager

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Book a free consultation with me or one of my experts to explore how to handle valuation issues like these for your business.www.customsmanager.org → Book Expert Call

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What was the issue in CBP ruling on Customs Valuation for repair?

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