Did you know many importers do not truly know the price paid or payable at the time of importation?Insert, the Reconciliation Prototype. Reconciliation is a scarcely used and widelymisunderstood program that CBP offers to importers for proper valuation. Scarbrough Consulting identifies areas where importers may need reconciliation participation.The team then helps clientswork through the finer points of their imports to get to the true price paid or payable.