2005 October No.59 – VALUE


Which of the following must be added to the price actually paid or payable, to the extent that each such amount is not otherwise included and is based on sufficient information

A. Packing costs, the value of assists, proceeds, customs duties, and other Federal taxes incurred by the buyer

B. Packing costs, the value of assists, proceeds, royalties, and selling commissions incurred by the buyer

C. Packing costs, the value of assists, proceeds, brokerage costs, and selling commissions incurred by the buyer

D. Selling and buying commissions

E. Inland U.S. freight

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The Answer is: B

Citation: 19 CFR 152.103(b)(i); (ii); (iii); (iv); (v)

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