entered value
Defined in 1 dictionary — Case Law
Definitions from Case Law
From 77 U.S. 436 - Kimball v. The Collector · 1870Most cited · 13 citing opinions
the words 'entered value' have a special application, and in those cases the duty cannot be assessed upon an amount less than the entered value, which includes the value expressed in the invoice and the additions made thereto by the owner, consignee, or agent before or at the time the goods were entered at the custom-house