Which ONE of the following is NOT a correct statement regarding the apportionment method of the value of an assist to imported merchandise?
A. The importer may request to use any reasonable method of apportionment in accordance with generally accepted accounting principles
B. If the assist will be used only in the production of merchandise exported to the U.S., the total value of the assist may be apportioned over the first shipment
C. If the assist will be used only in the production of merchandise exported to the U.S., the total value of the assist may be apportioned over the number of units produced up to the time of the first shipment
D. If the assist will be used only in the production of merchandise exported to the U.S., the total value of the assist may be apportioned over the entire anticipated production
E. If the assist is used in several countries, the method of apportionment of the value of the assist will depend on documentation submitted by the exporter
[bg_collapse view=”button-green” color=”#4a4949″ icon=”arrow” expand_text=”Show Answer and Citation” collapse_text=”Hide Answer and Citation” ]
The Answer is: E
Citation: 19 CFR 152.103(d)(2)(e)
[/bg_collapse]