The foreign commercial invoice before you shows a value of $7200 with an addition of $800 for “distributor fee”, or a total invoice value of $8000. The nature of the fee charged by the seller was to compensate the exclusive U. S. distributor who, by agreement with the foreign seller, receives 10% of all sales in the U. S. as a commission. They receive this regardless of whether or not they actually make the sale. What is the $800?
a) Not part of Transaction Value
b) A buying commission to be added to the price actually paid or payable
c) A buying commission; part of the price actually paid or payable
d) A selling commission to be added to the price actually paid or payable
e) A selling commission; part of the price actually paid or payable
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The Answer is: D & E
Citation: 19CFR152.103(b)(ii)
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