April 2022 — Question 56

Regarding imported merchandise, what are the element(s) that comprise “Computed Value”?

• ARoyalties and fees paid to the buyer, payments to a third party, and international shipping costs
• BThe cost or value of the materials and the fabrication and other processing of any kind employed in the production of the imported merchandise, an amount for profit and general expenses equal to that usually reflected in sales of merchandise of the same class or kind made by the producers in the country of export for export to the U.S., any assist (if not already included), and packing costs.✓ CBP's answer
• CThe total payment, whether direct or indirect, and exclusive of any charges, costs, or expenses incurred for transportation, insurance, and related services incident to the international shipment of the merchandise from the country of exportation to the place of importation in the United States.
• DThe transaction value of imported merchandise when sold for exportation to the United States.
• EThe amount of any internal tax imposed by the country of exportation that is directly applicable to the materials or their disposition if the tax is remitted or refunded upon the exportation of the merchandise in the production of which the materials were used.