An Irish golf accessory manufacturer, acting as the importer of record, imports golf balls to give away as a promotion at a tournament it is sponsoring. Because there is no sale at the time of import, what value must be listed on the invoice? (2025 October No.67 – Valuation, Appraisement and Duty Assessment)
A) The value calculated based on the manufacturer’s average shipment value for the last 12 months.
B) The highest value the manufacture has received for the sale of similar goods.
C) There is no value because there is no sale.
D) The value as if the manufacturer sold the golf balls to an importer in the ordinary course of trade.
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The Answer is: D
Citation: 19 CFR 141.86(a)(6); 19 CFR 152.101(b)
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