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October 2026, question 76
Valuation, Appraisement and Duty Assessment · Valuation
Which of the following elements is NOT included in the sum used to determine computed value?
- Packing costs
- Production or fabrication costs
- Profit and general expenses
- Transportation costs
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CBP's answer: D. D: Transportation costs
Section 152.106(a) lists the elements of computed value: materials and fabrication, profit and general expenses, assists not already included, and packing costs. Transportation costs are not one of the elements, so D is the one that is not included.
The computed value of imported merchandise is the sum of: 19 CFR 152.106(a)
The packing costs. 19 CFR 152.106(a)(4)
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CBP's key cites: 19 CFR 152.106(a)
Question and key from CBP's October 2026 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).