The computed value of imported merchandise would include all of the following EXCEPT:
A. The cost or value of the materials, fabrication, and other processing used in the production of the imported merchandise
B. An amount for any tax imposed on the merchandise by the government of the exporting country which is refunded to the producer upon exportation of the merchandise
C. The cost of any containers, coverings, and/or packing required to ship the merchandise
D. The value (apportioned as appropriate) of any assist used in the production of the imported merchandise which is not otherwise attributed as a processing cost or general expense
E. An amount for the producer’s profit and general expenses.
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The Answer is: B
Citation: 19 CFR 152.106
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