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October2021 · Q59 · Valuation & Duty

[Multiple accepted answers / Full credit] Official A–E: all five amounts accepted

Disputed-question explanation: official result first, then historical evidence, limitations and uncertainty.

0:27US English narrationTwo narrators

What you will learn

Disputed-question explanation: official result first, then historical evidence, limitations and uncertainty.

Exam cover instruction; Exam cover reference list: CFR edition; Exam category heading before questions 56-61; Question 59 stem opening (exam PDF page 20; rendered temporarily and viewed); Question 59 stem: routing (exam PDF page 20); Question 59 stem: bill of lading (exam PDF page 20); Question 59 data table and choices as printed (exam PDF page 20); Answer key row 59 as printed (key PDF page 3); Answer key page 3, row 59 (actual PNG viewed: answer cell 'A, B, C, D, & E', no 'credit to all' wording, no reason); 19 CFR 152.102(f) price actually paid or payable; 19 CFR 152.103(a)(5)(i) ex-factory sales; 19 CFR 152.103(a)(5)(ii) sales other than ex-factory; 19 CFR 152.103(a)(5)(iii) evidence of sale for export and placement for through shipment · October 21, 2021 Customs Broker License Examination, Category XI – Value (question 59 on exam PDF page 20, rendered temporarily and viewed); 'October 2021 Customs Broker License Exam Answer Key', row 59 on key page 3 (actual key-page3.png viewed). Cover reference: Title 19 CFR, 2020 revised as of April 1, 2020; 19 CFR 152.102 and 152.103 read in local 2020-04-01 granule text and cross-checked in the 2020 Part 152 PDF text.
Explained using the historical edition for this exam.

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