Notice of Revised Time Frames Regarding Test of Reconciliation for Adjustments Made to the Price of Imported Merchandise by Related Party Companies Under 26 U.S.C. 482

概要

This document announces Customs decision to revise the time frames regarding the test Customs plans to conduct involving the use of reconciliation for those related party importers which have reason to believe upward adjustments may be made to the price of imported merchandise for tax purposes pursuant to 26 U.S.C. 482. In a prior Federal Register notice (60 FR 46141), Customs set out the eligibility requirements for voluntary participation in the test and described the basis on which Customs will select participants. This notice revises the time frames for both applicants to volunteer and for the commencement and conclusion of the planned test.