Deductive value. The 90 days requirement for the sale of merchandise referred to in 152.105(c) may be administered flexibly.
19 CFR § 152.107
Reasonable adjustments. If the value of imported merchandise cannot be determined or otherwise used for the purposes of this subpart, the imported merchandise will be appraised on the basis of a value derived from the methods set forth in 152.103 through 152.106, reasonably adjusted to the extent necessary to arrive at a value. Only information available in the United States will be used.