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Which cost is NOT added to transaction value? International shipping

October 2025 examValuation, Appraisement and Duty AssessmentQuestion 72 of 80

Which of the following costs should NOT be added to the price actually paid or payable to determine the transaction value for an entry of handmade leather bags?

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CBP answer key: Answer C · 19 CFR 152.103(b)(1); 19 CFR 152.102(f)Source: CBP past exams ↗