2023 April No.41 – Value


41. How should the merchandise be appraised in the following scenario? A foreign shipper sold merchandise at $100.00 per unit to a U.S. importer. Subsequently, the foreign shipper increased its price to $110.00 per unit. The merchandise was exported after the effective date of the price increase. The invoice price of $100.00 was the price originally agreed upon.

A) 90

B) 100

C) $100.00 with $10.00 payable in next purchase

D) 110

E) None of the above.

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The Answer is: B

Citation: CFR 152.103

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