Which ONE of the following situations will preclude the use of transaction value?
A) The United States buyer furnishes the foreign manufacturer with $5000.00 worth of material to be used in the production of the imported merchandise.
B) The United States importer is a wholly-owned subsidiary of the foreign manufacturer and purchases merchandise at the same price as non-related buyers.
C) The United States importer forwards a percentage of the resale price back to the foreign manufacturer.
D) The merchandise is sold to the United States importer from an unrelated foreign shipper, at a price that is dependent on the resale of the product and on the purchase of additional units of related merchandise.
E) The United States importer pays an additional fee for special export packing.
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The Answer is: D
Citation: 19 CFR 152.103(j)
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