Use of the “First Sale Rule” for Customs Valuation of U.S. Imports
Pursuant to section 15422(c)(1) of the Food, Conservation, and Energy Act of 2008 (Pub. L. 110-234) and section 332(g) of the Tariff Act of 1930 (19 U.S.C. 1332(g)), the Commission has instituted investigation No. 332-505, Use of the ``First Sale Rule'' for Customs Valuation of U.S. Imports, for the purpose of preparing the report required by section 15422(c)(1).