April 2025 — Question 73
Which of the following is an element of computed value of imported merchandise?
- AThe selling price of the merchandise in the United States
- BThe amount of internal tax imposed by the country of export that is directly applicable to the materials
- CThe price of merchandise in the domestic market of the country of exportation
- DThe packing costs of the imported merchandise✓ CBP's answer
Why this answer
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CBP's cited authority
§ 19 CFR 152.106(a)(4)
Answer and citations as published in CBP's official answer key for the April 2025 examination.
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