May 2024 — Question 19

Refer to the Commercial Invoice. How will the rebate offered by Stampa Fabbrica, the seller, to Baltimore Quick Printers, the buyer, affect transaction value?

• AThe rebate will not be added to or subtracted from the price paid or payable as it will be paid to the buyer after the buyer pays the seller's invoice.✓ CBP's answer
• BThe rebate will be added to the price paid or payable as it is paid to the buyer by the seller after the buyer pays the seller's invoice.
• CThe rebate will be deducted from the price paid or payable because the receipt by the buyer of the rebate after importation of the press is disregarded.
• DThe rebate will be deducted from the price paid or payable because the rebate was negotiated before the date of importation.