Customs Import Value

This is the U.S. Customs Service appraisal value of merchandise.
Methodologically, the Customs value is similar to f.a.s. (free alongside
ship) value since it is based on the value of the product in the foreign
country of origin, and excludes charges incurred in bringing the
merchandise to the United States (import duties, ocean freight, insurance,
and so forth); but it differs in that the U.S. Customs Service, not the
importer or exporter, has the final authority to determine the value of the
good.