What factor below would NOT satisfy in whole or in part the circumstances of sale test to conclude that the relationship between buyer and seller did not influence the price?
A. The related parties buy and sell to each other as if they are not related
B. The price is arrived at in a manner that is consistent with the normal pricing practices of the industry
C. The price for the related party is settled in a manner that is similar to the way the seller settles prices to non-related buyers
D. Customs has examined the relationship and is satisfied the relationship did not influence the price actually paid or payable
E. It can be demonstrated the price adequately covers all costs similar to the firm’s overall costs over a representative period of time, in sales of merchandise of the same class or kind
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The Answer is: E
Citation: 19 CFR 152.103(l)(1)(iii)
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