Which addition would NOT typically be included in the transaction value?

Which addition would NOT typically be included in the transaction value?

• A. Proceeds from resale
• B. Commissions paid for sales
• C. Cost for packaging
• D. International shipping fees

Answer: (D)

The transaction value is the price actually paid or payable for the goods when sold for export to the country of importation, adjusted as necessary. It typically reflects the total value of the transaction, incorporating various additional costs directly tied to the sale. International shipping fees, while important in the logistics of moving goods, are not part of the transaction value under customs valuation rules. Instead, these fees are considered additional costs incurred during the transportation of goods after the title has been transferred. This distinguishes them from costs that are integral to the transaction itself, such as pricing for the goods, commissions related to the sale, and costs of packaging, all of which are generally included in the transaction value. Proceeds from resale, commissions related to sales, and costs associated with packaging are typically accounted for as they directly relate to the sale and help to establish the value of the goods being imported. By contrast, international shipping fees are treated separately and do not affect the determination of transaction value according to customs regulations.

The transaction value is the price actually paid or payable for the goods when sold for export to the country of importation, adjusted as necessary. It typically reflects the total value of the transaction, incorporating various additional costs directly tied to the sale.

International shipping fees, while important in the logistics of moving goods, are not part of the transaction value under customs valuation rules. Instead, these fees are considered additional costs incurred during the transportation of goods after the title has been transferred. This distinguishes them from costs that are integral to the transaction itself, such as pricing for the goods, commissions related to the sale, and costs of packaging, all of which are generally included in the transaction value.

Proceeds from resale, commissions related to sales, and costs associated with packaging are typically accounted for as they directly relate to the sale and help to establish the value of the goods being imported. By contrast, international shipping fees are treated separately and do not affect the determination of transaction value according to customs regulations.