On March 20, 2023, U.S. Customs and Border Protection (CBP) published an Informed Compliance Publication (ICP) titled Determining Customs Value Of Fresh Produce. The document is meant to “provide guidance on the valuation of fresh produce imported into the United States.” The ICP addresses transaction value, deductive value, computed value, and fallback value, as well as topics such as reconciliation and reasonable care.
Determining Customs Value Of Fresh Produce can be found here:
All of CBP’s Informed Compliance Publications can be found here:
https://www.cbp.gov/trade/rulings/informed-compliance-publications