Used goods are generally valued at their transaction value — the price actually paid or payable — which naturally reflects depreciation. When transaction value cannot be used, CBP may apply deductive or computed value methods. Importers should retain appraisals or market-comparable pricing evidence to support their declared value, especially for high-value used machinery or vehicles.

No. Country of origin for used merchandise is still determined by where the article was originally manufactured or last substantially transformed, not where it was previously owned or used. This matters for duty rate determination and any applicable trade remedy exposure.