April 2023 — Question 36

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

• A$40,000.00 for tooling to produce bumpers for importation into the U.S., plus $1,000.00 transportation charges to send the tooling to the Canadian plant manufacturing the bumpers.
• B$100.00 per item remitted to the foreign seller after the resale of the imported item in the U.S., under the contract between the exporter and the U.S. importer.
• CDetailed design drawing valued at $20,000.00, produced by an exclusive U.S. engineering firm, and provided free of charge by the U.S. importer/buyer to the producer for the production of the imported merchandise.✓ CBP's answer
• DA $100.00 per item patent royalty fee due under a contract between the foreign seller and the foreign patent holder and paid by the importer/buyer to the foreign patent holder at the seller's request as a condition of the sale.
• EPacking costs of $40.00 per carton incurred by the buyer with respect to the imported merchandise.