Which of the following is NOT a method in the hierarchy of appraisement?

The correct choice is based on the established methods of appraisal used in customs valuation. In customs practices, the hierarchy of appraisement typically follows a specific order: first, the transaction value is considered; if that is not available, the method of identical value comes next, followed by the deductive value method and the computed value method.

Comparative value is not recognized as a method within this hierarchy. Instead, the methods that are utilized focus on established principles that allow for accurate and fair determination of the value of imported goods. Identical value relies on the value of the same goods previously sold, deductive value uses the selling price of the goods in the country of importation, and computed value is based on the cost of production and associated expenses.

Understanding this hierarchy is crucial for customs brokers as it guides them in choosing the appropriate method for valuation and ensures compliance with customs regulations.