40 CFR §600.502

1. (a)The Declared value of imported components shall be:
   1. (1)The value at which components are declared by the importer to the U.S. Customs Service at the date of entry into the customs territory of the United States; or
   2. (2)With respect to imports into Canada, the declared value of such components as if they were declared as imports into the United States at the date of entry into Canada; or
   3. (3)With respect to imports into Mexico, the declared value of such components as if they were declared as imports into the United States at the date of entry into Mexico.
2. (b)Cost of production of a car line shall mean the aggregate of the products of:
   1. (1)The average U.S. dealer wholesale price for such car line as computed from each official dealer price list effective during the course of a model year, and
   2. (2)The number of automobiles within the car line produced during the part of the model year that the price list was in effect.
3. (c)Equivalent petroleum-based fuel economy value means a number representing the average number of miles traveled by an electric vehicle per gallon of gasoline.