October 2024 — Question 78
Which of the following relationships does not qualify as “related persons” for the purpose of determining value?
- AAn employee and employer
- BAn importer of record and a bond surety company✓ CBP's answer
- CA grandfather and granddaughter
- DA corporation and a 5% shareholder
Why this answer
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CBP's cited authority
§ 19 CFR 152.102(g)
Answer and citations as published in CBP's official answer key for the October 2024 examination.
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