49. Seller S offers the following quantity discounts on the goods purchased by the importer prior to their importation. – 1 to 49 units – no discount – 50 to 99 units – 5% discount – Over 100 units – 10% discount In the first case, importer A purchases and imports 60 units in a single shipment. The invoice price reflects a 5% discount. In the second case, importer B purchases 60 units in a single transaction at a price which reflects a 5% discount but imports them in 3 separate shipments each comprising 20 units. What is the customs value of the imported merchandise in both cases?
A. In both cases, the customs value is the price actually paid or payable for the imported goods reflecting a 5% discount.
B. In the first case, the customs value is the price actually paid or payable for the imported goods reflecting a 5% discount. In the second case, the customs value is the price actually paid or payable for the imported goods reflecting no discounts.
C. In both cases, the customs value is the price actually paid or payable for the imported goods reflecting a 10% discount.
D. In the first case, the customs value is the price actually paid or payable for the imported goods reflecting a 5% discount. In the second case, the customs value is the price actually paid or payable for the imported goods reflecting a 10% discount.
E. In both cases, the customs value is the price actually paid or payable for the imported goods reflecting no discounts.
[bg_collapse view=”button-green” color=”#4a4949″ icon=”arrow” expand_text=”Show Answer and Citation” collapse_text=”Hide Answer and Citation” ]
The Answer is: A
Citation: 19 CFR 152.103 (a)(1)
[/bg_collapse]