Customs Appraiser Law and Legal Definition

Customs appraiser is a revenue officer whose duty it is to examine and estimate the true value of imported goods subject to customs duties.

“Appraisers, by definition perform a narrower function, that merely of fixing value.” [Marceron v. Chevy Chase Services, Inc., 258 F.2d 155, 158 (D.C. Cir. 1958)].