Which ONE of the following is NOT a true statement about general expenses and profit under computed value?
A) General expenses and profit are taken as a whole.
B) In spite of high general expenses that are consistent in the industry, if there is no profit included, then the producer’s amount for general expenses and profit included in the merchandise imported may not be used.
C) If the profit and general expenses are not consistent with that of the producers in the country of exportation for sales of merchandise of the same class or kind, then the amount will be based on the usual profit and general expenses of such producers in those sales as determined from ‘sufficient information.’
D) If the general expenses and profit used are not those of the actual importer, then they must be based on sufficient information.
E) Assists may be included under general expenses, if that is the producer’s method of accounting.
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The Answer is: B
Citation: 19 CFR 152.106
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