2014 October No.40 – Valuation


Transaction value, the price actually paid or payable for the imported merchandise sold for exportation to the United States, includes all of the following EXCEPT:

A. Selling Commissions

B. Royalties/License Fees

C. International freight and insurance

D. Value of the assist

E. Proceeds paid directly or indirectly to the seller

[bg_collapse view=”button-green” color=”#4a4949″ icon=”arrow” expand_text=”Show Answer and Citation” collapse_text=”Hide Answer and Citation” ]

The Answer is: C

Citation: 19 CFR 152.103(b); 19 CFR 152.102(f)

[/bg_collapse]



Subscribe
Notify of