,,ii #aaith ,,congress #b;d ,session ,s4 #chda ,,in ,,the ,,senate ,,of ,,the ,,united ,,states ,february #aa1 #bjbf,mr4 ,cassidy 7for himself and ,mr4 ,whitehouse7 introduced the following bill2 which was read twice and referred to the ,committee on ,finance ,a ,,bill ,to amend the ,tariff ,act of #aicj to modify the determination of transaction value for customs valuation4 #a4 ,short title ,this ,act may be cited as the ,last ,sale ,valuation ,act of #bjbf4 #b4 ,modification to determination of transaction value for customs valuation ,section #djb of the ,tariff ,act of #aicj 7#ai ,u4,s4,c4 #adja;a7 is amended-- 7#a7 in subsection 7b77#d71 by adding at the end the following3 7,c7 ,the term sold for exportation to the ,united ,states1 with respect to imported merchandise1 means-- 7i7 in the case of a transaction involving one sale1 the price actually paid or payable by the buyer in the ,united ,states to the seller located in another country for the merchandise2 and 7ii7 in the case of a transaction involving a series of sales1 the price actually paid or payable by the buyer in the ,united ,states for the merchandise in the last sale that introduces the merchandise into the ,united ,states4 2 and 7#b7 in subsection 7h77#e71 in the flush text following subparagraph 7,c71 by inserting 1 including access to books and records by ,u4,s4 ,customs and ,border ,protection after adjustment4