October 2025 — Question 71
If the transaction value of similar merchandise cannot be determined, which of the following choices is an acceptable basis of appraisement for imported merchandise?
- AThe price of merchandise for export to a country other than the United States
- BThe price of merchandise in the domestic market of the country of exportation
- CThe minimum value
- DThe deductive value✓ CBP's answer
CBP's cited authority
§ 19 CFR 151.101(b)(4)
Answer and citations as published in CBP's official answer key for the October 2025 examination.
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