April 2026 — Question 76
A U.S. buyer purchased merchandise from an unrelated manufacturer in India. The terms of the sale were ex-factory packed. The U.S. buyer paid the foreign manufacturer $18,344 which included a $1,500 packing fee. The U.S. buyer also paid $4,500 to a freight forwarder to cover expenses for inland freight of $500 and air freight of $4,000. In addition, the U.S. buyer paid a commission of $1,500 to a buying agent who facilitated the purchase of the merchandise. What is the entered value for the imported merchandise?
- A$18,344.00✓ CBP's answer
- B$12,344.00
- C$6,500.00
- D$25,844.00
CBP's cited authority
Answer and citations as published in CBP's official answer key for the April 2026 examination.
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