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Can CBP appraise the goods for more than I paid for them?
The Trade Agreement Act of 1979, sets forth the rules for appraisements, which Customs and Border Protection (CBP) adheres to. All merchandise imported into the U.S. is subject to appraisement. If CBP believes the goods you imported are undervalued, they can appraise the goods and assess duty based on their appraised value. Depending on when the CBP decision was made, there are options available for contesting a CBP decision. Please contact the entry division at the port your goods were imported to find out the procedure you should follow. For information on the six different methods of appraisement CBP follows, please reference the Customs Value Informed Compliance Publication.
Customs & Border Protection (CBP), Department of Homeland Security
http://www.cbp.gov/
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