Reading Room Document
Constitutionality of Cost-Insurance-Freight Basis of Customs Valuation
Constitutional Law—U.S. Tariffs and Customs—Procedures for Levying Ad Valorem Rates of Customs Duties—Cost-Insurance-Freight (CIF) Customs Valuation System The OLC does not provide release dates for its opinions, so the release date listed is the date on which the opinion was authored. The original opinion is available at www.justice.gov/file/21741/download.
The OLC's Opinions
Opinions published by the OLC, including those released in response to our FOIA lawsuit