April 2023 — Question 41
How should the merchandise be appraised in the following scenario? A foreign shipper sold merchandise at $100.00 per unit to a U.S. importer. Subsequently, the foreign shipper increased its price to $110.00 per unit. The merchandise was exported after the effective date of the price increase. The invoice price of $100.00 was the price originally agreed upon.
- A$90.00
- B$100.00✓ CBP's answer
- C$100.00 with $10.00 payable in next purchase
- D$110.00
- ENone of the above. Category VII – Partner Government Agencies (PGA)
CBP's cited authority
§ CFR 152.103
Answer and citations as published in CBP's official answer key for the April 2023 examination.
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