2015 October No.43 – Valuation


Which of the following is NOT an addition to the price actually paid or payable?

A) The packing cost incurred by the buyer with respect to the imported merchandise

B) Any selling commission incurred by the buyer

C) The value, apportioned as appropriate, of any assist

D) Any royalty or license fee that the buyer is required to pay as a condition of sale

E) The international freight cost incurred by the buyer

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The Answer is: E

Citation: 19 CFR 152.103 (b)

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