Which is an acceptable basis of appraisement in the valuation of merchandise?
A. The selling price in the U.S. of merchandise produced in the U.S.
B. A system that provides for the appraisement of imported merchandise at the higher of two alternative values
C. The price of merchandise in the domestic market of the country of exportation
D. The price of merchandise for export to a country other than the U.S.
E. The transaction value where the price has been agreed upon but has not actually been paid at the time of importation
[bg_collapse view=”button-green” color=”#4a4949″ icon=”arrow” expand_text=”Show Answer and Citation” collapse_text=”Hide Answer and Citation” ]
The Answer is: E
Citation: 19 CFR 152.103(a); 152.108
[/bg_collapse]