Cbp is testing the new vessel entrance and clearance system (vecs) which digitizes the entrance and clearance process Cbp form 6043, delivery ticket, is used to document transfers of imported merchandise between parties. As the system progresses, this form will become a function that can be submitted and reviewed in vecs.
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Based on these considerations, cbp has ruled that the fact that the importer’s transfer pricing methodology satisfies one of the irs methods is not determinative of whether it is an acceptable transaction value for customs purposes.
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