CAFC Says Domestic Sales Can Serve As Basis for Transaction Value Appraisement
The U.S. Court of Appeals for the Federal Circuit on Jan. 8 affirmed the Court of International Trade's ruling that sales from importer Midwest-CBK's Canadian warehouse to U.S. customers are "sales for export to the U.S." rather than "domestic sales"…
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and thus were properly appraised using transaction value rather than deductive value. CAFC Judges Sharon Prost and Tiffany Cunningham, along with District Court for the District of Delaware Judge Richard Andrews, sitting by designation, held that the transaction value statute doesn't "expressly require that a sale be international or occur abroad." The court added that the case law and the statutory scheme don't support Midwest's claim, since they establish that "domestic sales may in fact serve as the basis of a transaction value appraisement."