Because large hydraulic turbines are engineered-to-order and rarely sold on an open market, transaction value is the primary customs valuation method, based on the contract price between buyer and seller. CBP may scrutinize related-party transactions or contracts that include significant engineering services bundled with the equipment, so importers should be prepared to separate and document the value of the physical goods versus any included services.

As of current schedules, large hydraulic turbines are not broadly subject to antidumping or countervailing duty orders, but importers should verify the current status of any Section 232 or Section 301 actions that might apply based on the turbine's country of origin and component materials. Given the high unit value of these machines, even a modest additional duty rate can represent a significant cost.