Topics / Valuation: transaction value
A buyer supplies molds free of charge to the foreign producer for use in making the imported merchandise. What are the molds?
- An assist
- Packing costs
- Proceeds of a subsequent resale
- A selling commission
Show the answer
A. An assist
An assist includes tools, dies, molds and similar items used in the production of the imported merchandise, supplied directly or indirectly, free of charge or at reduced cost, by the buyer.
Source: 19 CFR 152.102(a)(1)(ii)
Want more like this?
A free account gives you a fresh set of practice questions every day, each with its rule and citation.