How to evaluate defective goods and non-conforming goods?

How to evaluate defective goods and non-conforming goods?

In the case of defective goods if the importer re-exports them without any customs liability, there will be no need for evaluation In the event that the importer decides to retain these goods, the transaction value method is not suitable for the application, but one alternative method is used In the case of goods that do not conform to the specifications specified in the original purchase order, they are evaluated according to the transaction value method if the seller takes action to make the goods conform to the original purchase order or provide additional compensation to the buyer

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