When determining if goods qualify for the United States-Colombia Free Trade Agreement, which of the following is NOT a permissible addition to the value of originating materials? (2025 October No.75 – Valuation, Appraisement and Duty Assessment)
A) The cost of freight and insurance to import U.S. origin raw material to produce Colombian goods.
B) The duties and taxes paid on the importation of U.S. origin raw material to produce Colombian goods.
C) The cost of wasted originating material that results from producing the originating finished good.
D) The depreciated value of originating U.S. equipment used to produce Colombian goods.
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The Answer is: D
Citation: 19 CFR 10.3016(c)
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