October 2025 — Question 67
An Irish golf accessory manufacturer, acting as the importer of record, imports golf balls to give away as a promotion at a tournament it is sponsoring. Because there is no sale at the time of import, what value must be listed on the invoice?
- AThe value calculated based on the manufacturer's average shipment value for the last 12 months.
- BThe highest value the manufacture has received for the sale of similar goods.
- CThere is no value because there is no sale.
- DThe value as if the manufacturer sold the golf balls to an importer in the ordinary course of trade.✓ CBP's answer
Why this answer
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CBP's cited authority
§ 19 CFR 141.86(a)(6)§ 19 CFR 152.101(b)
Answer and citations as published in CBP's official answer key for the October 2025 examination.
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