Which commission is NOT added to transaction value?

Question

For which ONE of the following transactions would the commission amount paid by the buyer NOT be added to the price paid or payable when determining transaction value?

Accepted Answer

D) Needless Markup, a Delaware company, wants to begin importing fleece sweatshirts from the Dominican Republic (DR). Needless Markup hires Caribbean Trading, and established purchasing company, to travel to the DR and make several purchases on behalf of Needless Markup. The invoice from Caribbean Trading includes the sweatshirts and a commission for Caribbean Trade of 7% of the purchase price of the goods.

Which commission is NOT added to transaction value?

Full explanation locked