Which ONE of the following costs is NOT included in the direct costs of processing operations performed in a beneficiary developing country to determine Generalized System of Preferences (GSP) eligibility?
A) Depreciation of machinery.
B) Profit.
C) Actual labor costs involved in the growth, production, manufacture, or assembly of the good.
D) Costs of inspecting and testing.
E) Research, development and design in so far as they are allocable to the specific merchandise.
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The Answer is: B
Citation: 19 CFR 10.178(b)(1)
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