April 2018 — Question 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?
- AIn both cases, the customs value is the price actually paid or payable for the imported goods reflecting a 5% discount.✓ CBP's answer
- BIn 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.
- CIn both cases, the customs value is the price actually paid or payable for the imported goods reflecting a 10% discount.
- DIn 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.
- EIn both cases, the customs value is the price actually paid or payable for the imported goods reflecting no discounts.
Why this answer
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CBP's cited authority
Answer and citations as published in CBP's official answer key for the April 2018 examination.
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