Refer to the Commercial Invoice. How will the price change that Stampa, the seller, offered to BQ Printers, the buyer, affect transaction value? (2025 October No.23 – Practical Exercise)
A) The price change will not be added to or subtracted from the price paid or payable as it will be paid to the buyer after the buyer pays the seller’s invoice.
B) The price change will be deducted from the price paid or payable because the price change was a discount from the seller to the buyer negotiated as part of the sale.
C) The price change will not be added or subtracted from the price paid or payable because it was negotiated after the date of importation.
D) The price change will be added to the price paid or payable as it is an indirect payment paid to the buyer by the seller after the buyer pays the seller’s invoice.
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The Answer is: B
Citation: 19 CFR 152.103(a)(1); 19 CFR 152.103(a)(4)
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