Reading Room Document

Constitutionality of Cost-Insurance-Freight Basis of Customs Valuation

This document discusses the constitutionality of adopting a CIF (cost-insurance-freight) basis of customs valuation. The conclusion reached is that the United States can constitutionally adopt a CIF basis of customs valuation, as it would not violate the Uniformity and No Preference Clauses of the Constitution. The document also addresses concerns about the Fifth Amendment, stating that a CIF system may not lack the minimum rationality required by the Fifth Amendment. The questions presented for review include whether a CIF basis of customs valuation would contravene specific clauses of the Constitution and whether it would draw classifications in violation of the Equal Protection principle implicit in the Due Process Clause of the Fifth Amendment.

November 6, 1978