October 2025 CBLE Question 23 explained: pre-importation rebate as a discount (19 CFR 152.103(a)(1), (a)(4))

Refer to the Commercial Invoice. How will the price change that Stampa, the seller, offered to BQ Printers, the buyer, affect transaction value?

The worked reasoning, quoted regulation text and wrong-option analysis for this question are part of the CBLE Pass or the single-exam unlock.

CBP answer key: Answer B · 19 CFR 152.103(a)(1); 19 CFR 152.103(a)(4)Source: CBP past exams ↗

A seller's rebate agreed before importation: does it reduce transaction value?