All merchandise entering the U.S. is subject to duty and has to go through customs.
The transaction value is the price actually paid or payable for merchandise when sold for export to the United States. Yes, those are Afghanistan, Cuba, Laos, North Korea, and Vietnam. When the merchandise is ready to enter the U.S., there are four steps to follow, filing, inspection, appraisal and liquidation. The second step is inspection . Do not worry too much about being inspected.