19 U.S.C. § 1401 — Miscellaneous

Page 136 TITLE 19—CUSTOMS DUTIES § 1366 from Communistic areas. See section 1801 et seq. of this title. Section 1363, acts June 16, 1951, ch. 141, § 6, 65 Stat. 73; June 21, 1955, ch. 169, § 4, 69 Stat. 165, provided for an es- cape clause for future agreements, and insertion in past agreements. Section 1364, acts June 16, 1951, ch. 141, § 7, 65 Stat. 74; Aug. 7, 1953, ch. 348, title I, § 102, 67 Stat. 472; June 21, 1955, ch. 169, §§ 5, 6, 69 Stat. 166; Aug. 20, 1958, Pub. L. 85–686, §§ 5(a), (b)(1), (c), 6, 72 Stat. 676, related to the op- eration of the escape clause. Section 1365, act June 16, 1951, ch. 141, § 8(a), 65 Stat. 75, provided for emergency action for perishable agri- cultural products. Statutory Notes and Related Subsidiaries PRESIDENTIAL ACTION IN EFFECT ON OCTOBER 11, 1962 Pub. L. 87–794, title II, § 257(e)(2), Oct. 11, 1962, 76 Stat. 882, provided that: ‘‘Action taken by the President under section 5 of such Act [former section 1362 of this title] and in effect on the date of the enactment of this Act [Oct. 11, 1962] shall be considered as having been taken by the President under section 231 [section 1861 of this title].’’ CONTINUATION OF INVESTIGATIONS Pub. L. 87–794, title II, § 257(e)(3), Oct. 11, 1962, 76 Stat. 882, provided that: ‘‘Any investigation by the Tariff Commission [now the United States International Trade Commission] under section 7 of such Act [former section 1364 of this title] which is in progress on the date of the enactment of this Act [Oct. 11, 1962] shall be continued under section 301 [section 1901 of this title] as if the application by the interested party were a pe- tition under such section for tariff adjustment under section 351 [section 1981 of this title]. For purposes of section 301(f) [section 1901(f) of this title], such petition shall be treated as having been filed on the date of the enactment of this Act [Oct. 11, 1962].’’ § 1366. General Agreement on Tariff and Trade unaffected The enactment of sections 1352(a), (c), 1354, and 1360 to 1367 of this title, and section 624(f) of title 7, shall not be construed to determine or indicate the approval or disapproval by the Con- gress of the Executive Agreement known as the General Agreement on Tariffs and Trade. (June 16, 1951, ch. 141, § 10, 65 Stat. 75.) Editorial Notes REFERENCES IN TEXT Sections 1362 to 1365 of this title, included in the ref- erence to sections 1360 to 1367 of this title, were re- pealed by Pub. L. 87–749, title II, § 257(e)(1), Oct. 11, 1962, 76 Stat. 882; section 1367 of this title was repealed by Pub. L. 87–456, title III, § 303(c), May 24, 1962, 76 Stat. 78. CODIFICATION Section was not enacted as part of the Tariff Act of 1930 which comprises this chapter. PRIOR PROVISIONS Similar provisions were contained in act July 1, 1954, ch. 445, § 3, 68 Stat. 360, other sections of which amended section 1352(c) of this title and enacted section 1352a of this title; and in act Aug. 7, 1953, ch. 348, title I, § 103, 67 Stat. 472, which act amended section 624(b) of title 7, and sections 1330(d), 1352(c) and former section 1364(a) of this title, and enacted provisions set out as notes under sections 1351 and 1364 of this title. Statutory Notes and Related Subsidiaries CONGRESSIONAL APPROVAL OR DISAPPROVAL OF GENERAL AGREEMENT ON TARIFFS AND TRADE Pub. L. 85–686, § 10, Aug. 20, 1958, 72 Stat. 680, provided that: ‘‘The enactment of this Act [enacting section 1335 of this title, amending sections 1333, 1336, 1337, 1351, 1352a, 1360, and former section 1364 of this title, and en- acting notes set out under sections 1352 and 1366 of this title] shall not be construed to determine or indicate the approval or disapproval by the Congress of the ex- ecutive agreement known as the General Agreement on Tariffs and Trade.’’ § 1367. Repealed. Pub. L. 87–456, title III, § 303(c), May 24, 1962, 76 Stat. 78 Section, act June 16, 1951, ch. 141, § 11, 65 Stat. 75, re- quired the President to take such measures as may be necessary to prevent the importation of ermine, fox, kolinsky, marten, mink, muskrat, and weasel furs and skins which are the product of the Union of Soviet So- cialist Republics or of Communist China. Statutory Notes and Related Subsidiaries EFFECTIVE DATE OF REPEAL Repeal effective with respect to articles entered, or withdrawn from warehouse, for consumption on or after Aug. 31, 1963, see section 501(a) of Pub. L. 87–456, set out as a note preceding section 1202 of this title. SUBTITLE III—ADMINISTRATIVE PROVISIONS PART I—DEFINITIONS AND NATIONAL CUSTOMS AUTOMATION PROGRAM SUBPART A—DEFINITIONS § 1401. Miscellaneous When used in this subtitle or in part I of sub- title II— (a) Vessel The word ‘‘vessel’’ includes every description of water craft or other contrivance used, or ca- pable of being used, as a means of transpor- tation in water, but does not include aircraft. (b) Vehicle The word ‘‘vehicle’’ includes every description of carriage or other contrivance used, or capable of being used, as a means of transportation on land, but does not include aircraft. (c) Merchandise The word ‘‘merchandise’’ means goods, wares, and chattels of every description, and includes merchandise the importation of which is prohib- ited, and monetary instruments as defined in section 5312 of title 31. (d) Person The word ‘‘person’’ includes partnerships, as- sociations, and corporations. (e) Master The word ‘‘master’’ means the person having the command of the vessel. (f) Day The word ‘‘day’’ means the time from eight o’clock antemeridian to five o’clock postmeridian. (g) Night The word ‘‘night’’ means the time from five o’clock postmeridian to eight o’clock ante- meridian. Page 137 TITLE 19—CUSTOMS DUTIES § 1401 (h) United States The term ‘‘United States’’ includes all Terri- tories and possessions of the United States ex- cept the Virgin Islands, American Samoa, Wake Island, Midway Islands, Kingman Reef, Johnston Island, and the island of Guam. (i) Officer of the customs; customs officer The terms ‘‘officer of the customs’’ and ‘‘cus- toms officer’’ mean any officer of the United States Customs Service of the Treasury Depart- ment (also hereinafter referred to as the ‘‘Cus- toms Service’’) or any commissioned, warrant, or petty officer of the Coast Guard, or any agent or other person, including foreign law enforce- ment officers, authorized by law or designated by the Secretary of the Treasury to perform any duties of an officer of the Customs Service. (j) Customs waters The term ‘‘customs waters’’ means, in the case of a foreign vessel subject to a treaty or other arrangement between a foreign government and the United States enabling or permitting the au- thorities of the United States to board, examine, search, seize, or otherwise to enforce upon such vessel upon the high seas the laws of the United States, the waters within such distance of the coast of the United States as the said authori- ties are or may be so enabled or permitted by such treaty or arrangement and, in the case of every other vessel, the waters within four leagues of the coast of the United States. (k) Hovering vessel The term ‘‘hovering vessel’’ means— (1) any vessel which is found or kept off the coast of the United States within or without the customs waters, if, from the history, con- duct, character, or location of the vessel, it is reasonable to believe that such vessel is being used or may be used to introduce or promote or facilitate the introduction or attempted in- troduction of merchandise into the United States in violation of the laws of the United States; and (2) any vessel which has visited a vessel de- scribed in paragraph (1). (l) Secretary The term ‘‘Secretary’’ means the Secretary of the Treasury or his delegate. (m) Controlled substance The term ‘‘controlled substance’’ has the meaning given that term in section 802(6) of title 21. For purposes of this chapter, a con- trolled substance shall be treated as merchan- dise the importation of which into the United States is prohibited, unless the importation is authorized under— (1) an appropriate license or permit; or (2) the Controlled Substances Import and Export Act [21 U.S.C. 951 et seq.]. (n) Electronic transmission The term ‘‘electronic transmission’’ means the transfer of data or information through an au- thorized electronic data interchange system consisting of, but not limited to, computer modems and computer networks. (o) Electronic entry The term ‘‘electronic entry’’ means the elec- tronic transmission to the Customs Service of— (1) entry information required for the entry of merchandise, and (2) entry summary information required for the classification and appraisement of the merchandise, the verification of statistical in- formation, and the determination of compli- ance with applicable law. (p) Electronic data interchange system The term ‘‘electronic data interchange sys- tem’’ means any established mechanism ap- proved by the Commissioner of U.S. Customs and Border Protection through which informa- tion can be transferred electronically. (q) National Customs Automation Program The term ‘‘National Customs Automation Pro- gram’’ means the program established under section 1411 of this title. (r) Import activity summary statement The term ‘‘import activity summary state- ment’’ refers to data or information transmitted electronically to the Customs Service, in ac- cordance with such regulations as the Secretary prescribes, at the end of a specified period of time which enables the Customs Service to as- sess properly the duties, taxes and fees on mer- chandise imported during that period, collect accurate statistics and determine whether any other applicable requirement of law (other than a requirement relating to release from customs custody) is met. (s) Reconciliation The term ‘‘reconciliation’’ means an elec- tronic process, initiated at the request of an im- porter, under which the elements of an entry (other than those elements related to the admis- sibility of the merchandise) that are undeter- mined at the time the importer files or trans- mits the documentation or information required by section 1484(a)(1)(B) of this title, or the im- port activity summary statement, are provided to the Customs Service at a later time. A rec- onciliation is treated as an entry for purposes of liquidation, reliquidation, recordkeeping, and protest. (t) Reconfigured entry The term ‘‘reconfigured entry’’ means an entry filed on an import activity summary statement which substitutes for all or part of 1 or more entries filed under section 1484(a)(1)(A) of this title or filed on a reconciliation entry that aggregates the entry elements to be rec- onciled under section 1484(b) of this title for pur- poses of liquidation, reliquidation, or protest. (June 17, 1930, ch. 497, title IV, § 401, 46 Stat. 708; Aug. 5, 1935, ch. 438, title II, § 201, 49 Stat. 521; June 25, 1938, ch. 679, § 2, 52 Stat. 1077; Proc. No. 2695, July 4, 1946, 11 F.R. 7517, 60 Stat. 1352; June 30, 1955, ch. 258, § 2(a)(3), 69 Stat. 242; Pub. L. 91–271, title III, § 301(c), June 2, 1970, 84 Stat. 288; Pub. L. 99–570, title III, § 3111, Oct. 27, 1986, 100 Stat. 3207–80; Pub. L. 103–182, title VI, § 634, Dec. 8, 1993, 107 Stat. 2198; Pub. L. 104–295, §§ 3(a)(6)(A), 18(a), Oct. 11, 1996, 110 Stat. 3515, 3524; Pub. L. 108–7, div. J, title I, § 127(b), Feb. 20, 2003, 117 Stat. 441; Pub. L. 108–429, title I, § 1561(a), (c), title II, § 2106, Dec. 3, 2004, 118 Stat. 2581, 2582, 2598; Pub. L. 114–125, title VIII, § 802(d)(2), Feb. 24, 2016, 130 Stat. 210.) Page 138 TITLE 19—CUSTOMS DUTIES § 1401 Editorial Notes REFERENCES IN TEXT The Controlled Substances Import and Export Act, referred to in subsec. (m)(2), is title III of Pub. L. 91–513, Oct. 27, 1970, 84 Stat. 1285, which is classified principally to subchapter II (§ 951 et seq.) of chapter 13 of Title 21, Food and Drugs. For complete classification of this Act to the Code, see Short Title note set out under section 951 of Title 21 and Tables. CODIFICATION Section is based on the designated subsections of sec- tion 401 of act June 17, 1930, as amended. The last un- designated paragraph of section 401, as added by section 201 of act Aug. 5, 1935, was classified to section 1432a of this title, prior to being repealed by Pub. L. 103–182, § 690(c)(5), Dec. 8, 1993, 107 Stat. 2223. Words ‘‘the Philippine Islands’’ formerly set out in subsec. (h) were omitted on authority of Proc. No. 2695, which is set out as a note under section 1394 of Title 22, Foreign Relations and Intercourse, and in which the President proclaimed the independence of the Phil- ippines. PRIOR PROVISIONS Provisions similar to those in this section were con- tained in act Sept. 21, 1922, ch. 356, title IV, § 401, 42 Stat. 948, which superseded R.S. §§ 2766 and Section 401 of the 1922 act was superseded by section 401 of act June 17, 1930, comprising this section, and repealed by sec- tion 651(a)(1) of the 1930 Act. Section III of the Underwood Tariff Act of Oct. 3, 1913, ch. 16, 38 Stat. 181, amending the Customs Admin- istrative Act of June 10, 1890, ch. 407, 26 Stat. 131, was repealed by section 643 of the act of Sept. 21, 1922, ch. 356, title IV, 42 Stat. 989. Section III, by subdivision A thereof, amended the Customs Administrative Act of June 10, 1890, ch. 407, 26 Stat. 131, as previously amended, to read as set forth in section III, subdivisions B–CC. By that amendment and reenactment, the Customs Administrative Act of June 10, 1890, and the amendments thereof by act July 24, 1897, ch. 11, § 32, 30 Stat. 211, act May 17, 1898, ch. 341, 30 Stat. 417, Act Dec. 15, 1902, ch. 1, 32 Stat. 753, act May 27, 1908, ch. 205, 35 Stat. 403, and the Payne-Aldrich Tar- iff Act of Aug. 5, 1909, ch. 6, § 28, 36 Stat. 91, were super- seded, except the provisions thereof mentioned in a proviso of section IV, S, of that act. The Customs Administrative Act of June 10, 1890, as originally enacted and as amended previous to the Payne-Aldrich Tariff Act, consisted of thirty sections, of which section 30 prescribed the time when the act should go into effect. Of the preceding twenty-nine sec- tions of the original act, section 15 providing for review by the courts of decisions of the Board of General Ap- praisers, was omitted from the act as further amended by the Payne-Aldrich Tariff Act, and the remaining twenty-eight sections were amended thereby, consti- tuting sections 1–28 thereof. A new section, designated as section 29, was added by the Payne-Aldrich Tariff Act, which created a Court of Customs Appeals and pre- scribed its jurisdiction and powers, proceedings, etc. Its provisions were incorporated in and superseded by chapter 8 of the Judicial Code of March 3, 1911. Another new section, designated as section 30, was also added by the Payne-Aldrich Tariff Act, which provided for the appointment of an Assistant Attorney-General, a Dep- uty Assistant Attorney-General, and attorneys, in charge of matters of reappraisement, etc., of imported goods and litigation incident thereto. Section 30 was incorporated into the Code as section 296 of former Title 5, Executive Departments and Government Offi- cers and Employees, and subsequently repealed by Pub. L. 89–554, Sept. 6, 1966, § 8(a), 80 Stat. 632. AMENDMENTS 2004—Subsec. (i). Pub. L. 108–429, § 1561(c), repealed Pub. L. 108–7, § 127(b). See 2003 Amendment note below. Pub. L. 108–429, § 1561(a), inserted ‘‘, including foreign law enforcement officers,’’ after ‘‘or other person’’. Subsec. (t). Pub. L. 108–429, § 2106, added subsec. (t). 2003—Subsec. (i). Pub. L. 108–7, § 127(b), which directed amendment of section 1401(i) of title 19 by inserting ‘‘, including foreign law enforcement officers,’’ after ‘‘or other person’’, was repealed by Pub. L. 108–429, § 1561(c). 1996—Subsec. (s). Pub. L. 104–295, § 18(a), amended first sentence generally. Prior to amendment, first sentence read as follows: ‘‘The term ‘reconciliation’ means an electronic process, initiated at the request of an im- porter, under which the elements of an entry, other than those elements related to the admissibility of the merchandise, that are undetermined at the time of entry summary are provided to the Customs Service at a later time.’’ Pub. L. 104–295, § 3(a)(6)(A), inserted ‘‘recordkeeping,’’ after ‘‘reliquidation,’’. 1993—Subsec. (k). Pub. L. 103–182, § 634(1), amended subsec. (k) generally. Prior to amendment, subsec. (k) read as follows: ‘‘(1) The term ‘hovering vessel’ means any vessel which is found or kept off the coast of the United States within or without the customs waters, if, from the history, conduct, character, or location of the ves- sel, it is reasonable to believe that such vessel is being used or may be used to introduce or promote or facili- tate the introduction or attempted introduction of merchandise into the United States in violation of the laws respecting the revenue. ‘‘(2) For the purposes of sections 1432, 1433, 1434, 1448, 1585, and 1586 of this title, any vessel which— ‘‘(A) has visited any hovering vessel; ‘‘(B) has received merchandise while in the customs waters beyond the territorial sea; or ‘‘(C) has received merchandise while on the high seas; shall be deemed to arrive or have arrived, as the case may be, from a foreign port or place.’’ Subsecs. (n) to (s). Pub. L. 103–182, § 634(2), added sub- secs. (n) to (s). 1986—Subsec. (c). Pub. L. 99–570, § 3111(1), inserted ‘‘, and monetary instruments as defined in section 5312 of title 31’’. Subsec. (k). Pub. L. 99–570, § 3111(2), (3), designated ex- isting provisions as par. (1) and added par. (2). Subsec. (m). Pub. L. 99–570, § 3111(4), added subsec. (m). 1970—Subsec. (h). Pub. L. 91–271, § 301(c)(1), (2), struck out subsec. (h) which defined ‘‘collector’’, and redesig- nated subsec. (k) as (h). Subsec. (i). Pub. L. 91–271, § 301(c)(1), (2), struck out subsec. (i) which defined ‘‘comptroller of customs’’, re- designated subsec. (l) as (i), and, as so redesignated, de- fined ‘‘customs officer’’. Subsec. (j). Pub. L. 91–271, § 301(c)(1), (2), struck out subsec. (j) which defined ‘‘appraiser’’, and redesignated subsec. (m) as (j). Subsec. (k). Pub. L. 91–271, § 301(c)(1), (2), redesignated subsec. (n) as (k). Former subsec. (k) redesignated (h). Subsec. (l). Pub. L. 91–271, § 301(c)(2), (3), added subsec. (l). Former subsec. (l) redesignated (i). Subsecs. (m), (n). Pub. L. 91–271, § 301(c)(2), redesig- nated subsecs. (m) and (n) as (j) and (k), respectively. 1955—Subsec. (k). Act June 30, 1955, inserted ‘‘John- ston Island’’. 1938—Subsec. (k). Act June 25, 1938, inserted ‘‘Wake Island, Midway Islands, Kingman Reef’’ before ‘‘and the island of Guam’’. 1935—Subsecs. (l) to (n). Act Aug. 5, 1935, added sub- secs. (l) to (n). Statutory Notes and Related Subsidiaries CHANGE OF NAME ‘‘Commissioner of U.S. Customs and Border Protec- tion’’ substituted for ‘‘Commissioner of Customs’’ in subsec. (p) on authority of section 802(d)(2) of Pub. L. Page 139 TITLE 19—CUSTOMS DUTIES § 1401a 114–125, set out as a note under section 211 of Title 6, Domestic Security. EFFECTIVE DATE OF 2004 AMENDMENT Pub. L. 108–429, title I, § 1561(d), Dec. 3, 2004, 118 Stat. 2582, provided that: ‘‘This section [amending this sec- tion and section 1629 of this title and repealing provi- sions set out as a note under section 1629 of this title], and the amendments made by this section, take effect on the date of the enactment of this Act [Dec. 3, 2004].’’ Pub. L. 108–429, title II, § 2108, Dec. 3, 2004, 118 Stat. 2598, provided that: ‘‘The amendments made by this subtitle [subtitle B (§§ 2101–2108) of title II of Pub. L. 108–429, amending this section and sections 1484, 1501, 1504, 1514, 1515, and 1520 of this title] shall apply to mer- chandise entered, or withdrawn from warehouse for consumption, on or after the 15th day after the date of the enactment of this Act [Dec. 3, 2004].’’ EFFECTIVE DATE OF 1996 AMENDMENT Amendment by section 3(a)(6)(A) of Pub. L. 104–295 applicable as of Dec. 8, 1993, see section 3(b) of Pub. L. 104–295, set out as a note under section 1321 of this title. EFFECTIVE DATE OF 1970 AMENDMENT For effective date of amendment by Pub. L. 91–271, see section 203 of Pub. L. 91–271, set out as a note under section 1500 of this title. EFFECTIVE DATE OF 1955 AMENDMENT Act June 30, 1955, ch. 258, § 2(d), 69 Stat. 242, provided that: ‘‘The amendments made by this section [amend- ing this section, sections 1557, 1562, and 1709 of this title, and sections 542, 544, and 545 of Title 18, Crimes and Criminal Procedure] shall take effect on the day following the day on which this Act is enacted [July 1, 1955].’’ EFFECTIVE DATE OF 1938 AMENDMENT Act June 25, 1938, ch. 679, § 37, 52 Stat. 1094, provided that: ‘‘Sections 31 and 34 of this Act [amending section 1001 of this title] shall take effect on the date of enact- ment of this Act [June 25, 1938]. Except as otherwise specially provided in this Act, the remainder of this Act [amending this section and sections 1001, 1201, 1304, 1308, 1309, 1315, 1317, 1402, 1451, 1459, 1460, 1484, 1485, 1491, 1499, 1501, 1516, 1520, 1524, 1553, 1557, 1558, 1559, 1562, 1563, 1603, 1607, 1609, 1613, 1623, and 1709 of this title, enacting sections 1321, 1467, and 1528 of this title, and amending section 331 of former Title 46, Shipping] shall take ef- fect on the thirtieth day following the date of its enact- ment.’’ TRANSFER OF FUNCTIONS For transfer of functions, personnel, assets, and li- abilities of the United States Customs Service of the Department of the Treasury, including functions of the Secretary of the Treasury relating thereto, to the Sec- retary of Homeland Security, and for treatment of re- lated references, see sections 203(1), 551(d), 552(d), and 557 of Title 6, Domestic Security, and the Department of Homeland Security Reorganization Plan of Novem- ber 25, 2002, as modified, set out as a note under section 542 of Title 6. For establishment of U.S. Customs and Border Protection in the Department of Homeland Se- curity, treated as if included in Pub. L. 107–296 as of Nov. 25, 2002, see section 211 of Title 6, as amended gen- erally by Pub. L. 114–125, and section 802(b) of Pub. L. 114–125, set out as a note under section 211 of Title 6. For transfer of authorities, functions, personnel, and assets of the Coast Guard, including the authorities and functions of the Secretary of Transportation relat- ing thereto, to the Department of Homeland Security, and for treatment of related references, see sections 468(b), 551(d), 552(d), and 557 of Title 6, Domestic Secu- rity, and the Department of Homeland Security Reor- ganization Plan of November 25, 2002, as modified, set out as a note under section 542 of Title 6. Executive Documents CHANGE OF NAME United States Customs Service substituted for Bu- reau of Customs in subsec. (i) pursuant to Treasury De- partment Order 165–23, Apr. 4, 1973, eff. Aug. 1, 1973, 38 F.R. 13037. See, also, section 308 of Title 31, Money and Finance. TRANSFER OF FUNCTIONS Functions of all officers of Department of the Treas- ury and functions of all agencies and employees of such Department transferred, with certain exceptions, to Secretary of the Treasury, with power vested in him to authorize their performance or performance of any of his functions, by any of those officers, agencies, and employees, by Reorg. Plan No. 26 of 1950, §§ 1, 2, eff. July 31, 1950, 15 F.R. 4935, 64 Stat. 1280, 1281, set out in the Appendix to Title 5, Government Organization and Em- ployees. § 1401a. Value (a) Generally (1) Except as otherwise specifically provided for in this chapter, imported merchandise shall be appraised, for the purposes of this chapter, on the basis of the following: (A) The transaction value provided for under subsection (b). (B) The transaction value of identical mer- chandise provided for under subsection (c), if the value referred to in subparagraph (A) can- not be determined, or can be determined but cannot be used by reason of subsection (b)(2). (C) The transaction value of similar mer- chandise provided for under subsection (c), if the value referred to in subparagraph (B) can- not be determined. (D) The deductive value provided for under subsection (d), if the value referred to in sub- paragraph (C) cannot be determined and if the importer does not request alternative valu- ation under paragraph (2). (E) The computed value provided for under subsection (e), if the value referred to in sub- paragraph (D) cannot be determined. (F) The value provided for under subsection (f), if the value referred to in subparagraph (E) cannot be determined. (2) If the value referred to in paragraph (1)(C) cannot be determined with respect to imported merchandise, the merchandise shall be appraised on the basis of the computed value provided for under paragraph (1)(E), rather than the deduc- tive value provided for under paragraph (1)(D), if the importer makes a request to that effect to the customs officer concerned within such time as the Secretary shall prescribe. If the computed value of the merchandise cannot subsequently be determined, the merchandise may not be ap- praised on the basis of the value referred to in paragraph (1)(F) unless the deductive value of the merchandise cannot be determined under paragraph (1)(D). (3) Upon written request therefor by the im- porter of merchandise, and subject to provisions of law regarding the disclosure of information, the customs officer concerned shall provide the importer with a written explanation of how the value of that merchandise was determined under this section.