Authentication & Valuation Evidence for Detained and Seized Goods

Authenticity Examination on the Detention Timeline — When merchandise is detained on suspicion that it bears a counterfeit mark, the importer is notified in writing and is given a short period, fixed by 19 CFR 133.21, in which to present information establishing that the merchandise does not bear a counterfeit mark. The practice prepares a written examination report within that period from photographs, entry documentation, and prior records, comparing construction, materials, hardware, and documentation against authenticated exemplars, with the basis of every finding stated.

Independent of the Rights Holder — Under the same regulation, the owner of the mark may be furnished with information, images, or samples and asked to assist. This practice holds no brand affiliation and is retained by importers, resellers, and their counsel. The examination is of the item itself against authenticated exemplars, and the report states what was examined, what was not available for examination, and how each conclusion was reached.

Value of the Genuine Article Where No Published Price Exists — Where a figure turns on what the merchandise would have been worth if genuine, that figure rests on a manufacturer's suggested retail price. For discontinued, vintage, and limited-production goods no such price exists, and CBP has stated that reasonable alternatives, such as the price of a comparable good, are used in those situations. Identifying and supporting comparables is appraisal work: each comparable relied upon is identified in the report, with the market evidence behind it.

Domestic Value — Seized property is appraised at its domestic value, defined by 19 CFR 162.43 as the price at which such or similar property is freely offered for sale at the time and place of appraisement, in the same quantity or quantities as seized, and in the ordinary course of trade. Where that figure is in dispute, an independent opinion is developed on that definition, as of the date the regulation specifies, from documented comparable sales in primary auction records and licensed databases.

Review of an Opposing Valuation — Where a value has been asserted by another party, it can be examined as a distinct assignment under USPAP Standards 3 and 4 — methodology, comparable-sales support, standard of value, and conformity — through appraisal review and rebuttal reports. Where testimony is required, it proceeds through the expert witness practice.

Scope and Boundaries — This practice does not provide legal advice and does not transact customs business. It does not prepare, sign, or file entries, protests, petitions, or any other document with CBP, and it does not advise on classification, admissibility, entry procedure, or duty. Those are matters for trade counsel or a licensed customs broker. Reports are furnished to counsel, and their use is for counsel to determine.

Fees — Quoted by engagement letter based on scope, time, and complexity; testimony is billed under the expert witness fee schedule. Fees are never contingent on findings, on appraised value, or on the outcome of any proceeding.