2024 April No.74 – Valuation, Appraisement and Duty Assessment


74. For which ONE of the following transactions would the commission amount paid by the buyer NOT be added to the price paid or payable when determining transaction value?(2024 April No.74 Valuation, Appraisement and Duty Assessment)

A) A foreign m anufacturer attended a trade fair with 100 vendors (sellers). The trade

B) Canadian Machine Manufacturer (CMM) had an agreem ent with We Sell Inc.

C) Seller X in China offered U .S. buyers the opportunity to have purchased goods

D) Needless Markup, a Delaware company, wants to begin importing fleece sweatshirts from the Dominican Republic (DR). Needless Markup hires

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The Answer is: D

Citation: 19 CFR 151.102 – 152.103
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