The following items are all grounds for rejection of the use of transaction value, EXCEPT:
A. There are restrictions on the disposition or use of the goods.
B. Price is subject to any condition or consideration for which a value cannot be determined.
C. Part of the proceeds accrue to the seller without an adjustment.
D. The importer plans to file more than one transaction with CBP.
E. Buyer and seller are related and the price is not acceptable as transaction value.
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The Answer is: D
Citation: 19 CFR 152.103(j)
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