Exporter E provides the following quantity discounts on mattresses purchased by importers before their importation:• 1 to 99 mattresses – no discount• 100 to 499 mattresses – 10% discount• Over 500 mattresses – 15% discountUnder the first scenario, Importer X purchases and imports 120 mattresses in a single shipment.The invoice price reflects a 10% discount. Under the second scenario, Importer Y purchases 120mattresses in a single transaction at a price which reflects a 10% discount but imports them in fourseparate shipments each comprising 30 mattresses. What is the customs value of the importedmattresses under the two scenarios?
A. Under both scenarios, the customs value is the price actually paid or payable for the imported mattresses reflecting a 10% discount.
B. Under the first scenario, the customs value is the price actually paid or payable for the imported mattresses reflecting a 10% discount. Under the second scenario, the customsvalue is the price actually paid or payable for the imported mattresses reflecting no discounts. imported mattresses reflecting a 10% discount. Under the second scenario, the customsvalue is the price actually paid or payable for the imported mattresses reflecting no discounts.
C. Under both scenarios, the customs value is the price actually paid or payable for the imported mattresses reflecting no discounts.
mattresses reflecting no discounts. D. Under the first scenario, the customs value is the price actually paid or payable for the
D. Under the first scenario, the customs value is the price actually paid or payable for the imported mattresses reflecting a 10% discount. Under the second scenario, the customsvalue is the price actually paid or payable for the imported mattresses reflecting a 15%discount.
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The Answer is: A
Citation:19 CFR § 152.103(a)(1)
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