The determination, by a proper Customs official, of the dutiable value of imported merchandise following procedures outlined in the Tariff Act of 1930, as amended.

Determination of the dutiable value of imported merchandise by a Customs official who follows procedures outlined in their country's tariff, such as the U.S. Tariff Act of 1930.

An estimation of the value of imported merchandise by a proper Customs official.

The act of setting the value; valuation by an appraiser; estimation of worth.