us/statute/19/1401a/b/1

(A)#

the packing costs incurred by the buyer with respect to the imported merchandise;

(B)#

any selling commission incurred by the buyer with respect to the imported merchandise;

(C)#

the value, apportioned as appropriate, of any assist;

any royalty or license fee related to the imported merchandise that the buyer is required to pay, directly or indirectly, as a condition of the sale of the imported merchandise for exportation to the United States; and

(E)#

the proceeds of any subsequent resale, disposal, or use of the imported merchandise that accrue, directly or indirectly, to the seller.

The price actually paid or payable for imported merchandise shall be increased by the amounts attributable to the items (and no others) described in subparagraphs (A) through (E) only to the extent that each such amount (i) is not otherwise included within the price actually paid or payable; and (ii) is based on sufficient information. If sufficient information is not available, for any reason, with respect to any amount referred to in the preceding sentence, the transaction value of the imported merchandise concerned shall be treated, for purposes of this section, as one that cannot be determined.

(A)#

(B)#

(C)#

(D)#

(E)#

(A)#

(B)#

(C)#

(D)#

(E)#