Which ONE of the following facts about test values and related parties is true?
A) If the related party value does not closely approximate the test value, then the test value will be used for transaction value of the instant shipment.
B) Test values must be previously established in the country of production.
C) A test value may only be used for comparison purposes.
D) Even if an importer can establish that the related price closely approximates the test value, he must also furnish evidence that the related price is sufficient to recover all costs, plus a profit equal to a firm’s overall profit over a representative period of time.
E) No allowances in pricing may be made in comparing test values.
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The Answer is: C
Citation: 19 CFR 152.103(j)(2)
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