dutiable value

dutiable value Sec. 206. Section 503 of the Tariff Act (19 U.S.C. 1503) is amended to read as follows: “Sec. 503. Dutiable Value.— “Except as provided in section 520(c) (relating to reliquidations on the basis of authorized corrections of errors) or section 562 (relating to withdrawal from manipulating warehouses) of this Act, the basis for the assessment of duties on imported merchandise subject to ad valorem rates of duty or rates based upon or regulated in any manner by the value of the merchandise, shall be the appraised value determined upon liquidation, hi accordance with section 500 or any adjustment thereof made pursuant to section 501 of the Tariff Act: Provided however, That if reliquidation is required pursuant to a final judgment or order of the United States Customs Court which includes a reappraisement of imported merchandise, the basis for such assessment shall be the final appraised value determined by such court.”