2002 October No.45


Under deductive value, which ONE of the following is NOT an allowable deduction from the price?

A) The addition usually made for profit and general expenses in connection with sales in the U.S. of imported merchandise that is the same class or kind.

B) The actual and associated costs for international transportation and insurance from the country of exportation to the U.S.

C) The usual and associated costs of transportation and insurance incurred with respect to shipments of the merchandise concerned from the place of importation to the place of delivery in the U.S., if those costs are not included as a general expense.

D) The Customs duties and other Federal taxes currently payable on the shipment by reason of its importation.

E) Packing costs incurred by the buyer with respect to the imported shipment.

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The Answer is: E

Citation: 19 CFR 152.105(d)

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