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April 2025, question 73

Valuation, Appraisement and Duty Assessment · Valuation

Which of the following is an element of computed value of imported merchandise?

  1. The selling price of the merchandise in the United States
  2. The amount of internal tax imposed by the country of export that is directly applicable to the materials
  3. The price of merchandise in the domestic market of the country of exportation
  4. The packing costs of the imported merchandise
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CBP's answer: D. D: The packing costs of the imported merchandise

Section 152.106(a) lists the elements of computed value: materials and fabrication, profit and general expenses, any assist not already included, and the packing costs (D). The U.S. selling price, the home-market price and export-country internal taxes are not elements.

The packing costs. 19 CFR 152.106(a)(4)
The computed value of imported merchandise is the sum of: 19 CFR 152.106(a)

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CBP's key cites: 19 CFR 152.106(a)(4)

Question and key from CBP's April 2025 exam and answer key. The walk-through is ours; quotes are from the pinned editions in the reference viewer (HTSUS 2026 Basic, 19 CFR 2025 edition).