Which ONE of the following items is NOT an element used to determine the computed value of imported merchandise?
A) The value of any assist used in the production of the imported merchandise which is not otherwise attributed to a processing cost or general expense
B) The general expenses and profit of producers in the country of production if the producer’s amount included in the costs for the imported merchandise is consistent with those of the producers of merchandise of the same class or kind in the exporting country
C) The cost or value of the materials, fabrication, and other processing used in the production of imported merchandise
D) Internal taxes on the merchandise in the country of exportation that are not refunded to the exporter upon exportation of the merchandise
E) Packing costs
[bg_collapse view=”button-green” color=”#4a4949″ icon=”arrow” expand_text=”Show Answer and Citation” collapse_text=”Hide Answer and Citation” ]
The Answer is: B
Citation: 19 CFR 152.106
[/bg_collapse]