The Dutiable Value of Imported Goods Includes the Price Actually

The dutiable value of imported goods includes the price actually paid or payable when sold for exportation plus all of the following items if not included in the purchase price,with the exception of:

A) royalty paid by the buyer as a condition of sale.
B) proceeds from the resale of the goods that accrues to the seller.
C) selling commission incurred by the buyer.
D) export fees paid by the seller.

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