VALUATION AND ORIGIN
Not as difficult
a subject as Classification - but difficult enough!
The six valuation rules can be clearly explained, along with a number of quirks and wrinkles
of imports are settled on the transaction value, so the problems
are relatively restricted.
Unless you can prove where the goods came, or more particularly where the Constituent elements came from, you might miss out on a preference etc. The Origin rules can be explained and Binding Origin applied for if advisable. Sometimes a 'wet towel' job!