Valuation · asked by @BigBoss · 2026-08-20 · 3 replies

One I got wrong: April 2023, question 36

I'm not sitting in October. I am aiming at spring 2027, so I have time to be wrong in public.

Not sure about this one.

Which of the following will NOT be included in the appraisement of merchandise under transaction value?

A. $40,000 for tooling to produce bumpers, plus $1,000 to ship the tooling to the Canadian plant making them.

B. $100 per item remitted to the foreign seller after the item is resold in the U.S., under the contract between the exporter and the importer.

C. A detailed design drawing worth $20,000, made by a U.S. engineering firm, given free of charge to the producer by the U.S. importer.

D. A $100 per item patent royalty owed under a contract between the foreign seller and a foreign patent holder, paid by the importer at the seller's request as a condition of the sale.

E. Packing costs of $40 per carton paid by the buyer.

The correct answer is (C) but idk why.

Let me know what you think about this, heres the citation as well (19 CFR 152.102(a))

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