2007 October No.60 – VALUE


60 Under transaction value, the _____ is NOT an addition to the price actually paid or payable.

A. commission paid to a buyer’s agent that is billed separately

B. cost of fabric sent by the buyer to the seller, free of charge, specifically for the production of dresses ordered by the buyer

C. cost of exterior cartons used to ship an order of dresses

D. cost of transportation of glass molds provided by the buyer to the seller, free of charge, to use in manufacturing ophthalmic lenses

E. royalty paid to the foreign seller and patent holder as a condition of the sale to the importer

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The Answer is: Under transaction value, the _____ is NOT an addition to the price actually paid or payable.

Citation: A

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