April 2026 — Question 71

Of the following importation scenarios, which has a Transaction Value?

• AWhile negotiating business and transaction terms with an intended importer, the foreign manufacturer imports 10,000 refrigerator time switches to a storage facility in an effort to beat pending tariff increases.
• BAn event operator is hosting a large public aerospace convention and is importing multiple goods from multiple manufacturers for consignment sale. The articles are not samples and will be sold to convention attendees.
• CA foreign manufacturer sells merchandise to a related U.S. importer. The foreign seller does not sell identical merchandise or similar merchandise to any unrelated parties. The transaction between the foreign seller and the U.S. importer is determined by Customs to be unaffected by the relationship.✓ CBP's answer
• DA foreign manufacturer of industrial drones is importing promotional steel airplane models to be given to each purchaser of a drone as a thank you gift.