2004 April No.65


Seller B offers merchandise to Importer A at $3,000 less a 3% discount for cash. The buyer remits $2,910 in cash for the imported merchandise. What is the transaction value of the merchandise?

A. 2910

B. There is no transaction value so another means of appraisement must be used

C. 3000

D. 3090

E. 2823

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The Answer is: A

Citation: 19 CFR 152.103(a)

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