2021 October No.59 – Value


A shipment of beach towels manufactured in Izmir, Turkey is entered at $10 per unit, Delivered Duty Paid (“DDP”) Baltimore. The beach towels were delivered by truck from the plant in Izmir toIstanbul and then shipped from Istanbul to Baltimore. CBP was provided with a rated bill of ladingfrom Istanbul to Baltimore. What is the transaction value of the merchandise based on the followinginformation?

A. $20,000

B. $20495

C. $19505

D. $19,630

E. $20370

 

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The Answer is: A, B, C, D, & E

Citation:19 CFR § 152.102(f), 19 CFR § 152.103(a)(5)

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