Which ONE of the following is NOT a true statement regarding Deductive Value?
A) If packing costs are not included, they will be added, to the extent that they are incurred by the buyer in relation to the merchandise concerned.
B) If the general expenses and profit included by the importer are inconsistent with those of all importers in the U.S. for the same class or kind of merchandise, then the usual amount for those importers will be used as a deduction.
C) State sales taxes will be considered to be general expenses.
D) Merchandise must be exported from the same country in order to determine the usual general expenses and profit to be deducted from the sales in the U.S.
E) Sales to those who provided assists will be disregarded.
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The Answer is: D
Citation: 19 CFR 152.105
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