An Irish golf accessory manufacturer, acting as the importer of record, imports golf balls to give away as a promotion at a tournament it is sponsoring. Because there is no sale at the time of import, what value must be listed on the invoice?
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See options → Already bought? Sign inCBP answer key: Answer D · 19 CFR 141.86(a)(6); 19 CFR 152.101(b)Source: CBP past exams ↗