[Incomplete question conditions] Official D: agent status not shown

What you will learn

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

Saved full original April 2023 exam and key text: question 37 stem and invoice facts as printed; Same file; options A–E as printed (option C figure '121,000.00' as printed); Same file; official key row 37 text; Same file; exam cover CFR reference; Same file; exam cover instruction; Same file; category heading on page 16 preceding questions 36–37; Actual exam page 16 image viewed: Category VI – Value heading, question 36 and question 37 with full stem, three invoice bullets and options A–E; option C prints 'U.S. $121,000.00, minus commission only.'; Actual official key page image viewed; row 37 'Answer D' with citation '19 CFR 152.102 and 152.103'; no reason column or note; Local copy of CBP-authored exam and key PDF (no provenance file located in source-evidence/2023apr; not a live CBP URL); its page 16 and key page 36 images are the PNGs listed above; 2021 19 CFR 152.102(f) Price actually paid or payable (GovInfo 2021 annual edition, text extracted from 152-102.xml) — cited in the key; Same file; 152.102(b) Commission definition — cited in the key; 2021 GovInfo XML for 152.102 (DATE 2021-04-01); 2021 19 CFR 152.103(a)(1) General — cited in the key; Same file; 152.103(b)(1)(ii) selling commission addition; Same file; 152.103(b)(2) additions only to the extent not included and based on sufficient information (read; not narrated); 2021 GovInfo XML for 152.103; Saved 2021 Part 152 PDF text (19 CFR Ch. I (4–1–21 Edition)); 152.102(b) matches after joining hyphenated line breaks; HQ 546981 (February 8, 1999), complete text read; not cited in the key and not an exam cover reference — facts: letter of credit in favor of Tulip including commission; Same ruling; general rule on buying commissions; Same ruling; burden of proof; Same ruling; primary consideration (control); Same ruling; buyer-seller relationship not deductible; Same ruling; no written agreement not preclusive; Same ruling; decisive FOB / title / risk reasoning; Same ruling; holding · April 26, 2023 Customs Broker License Examination, question 37 on PDF page 16 (Category VI – Value; questions 36–37 on that page; Apr2023-question36-37-page16.png); 'APRIL 2023 CUSTOMS BROKER LICENSE EXAM ANSWER KEY', row 37 on PDF page 36 (Apr2023-key-page36.png). Cover reference used: Title 19, Code of Federal Regulations (2021 Revised as of April 1, 2021); other cover references not used. Text used: 2021 19 CFR 152.102 (b) and (f) and 152.103 (a)(1) and (b)(1)–(2) (GovInfo 2021 XML/text, cross-checked with the saved 2021 Part 152 PDF text). Supplementary historical ruling, not cited in the key and not an exam reference: HQ 546981 (February 8, 1999), read in full. No later revision or current law is used.
Explained using the historical edition for this exam.