Page:United States Statutes at Large Volume 93.djvu/228

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PUBLIC LAW 96-000—MMMM. DD, 1979

93 STAT. 196

PUBLIC LAW 96-39—JULY 26, 1979

sufficient information whether supplied by the buyer or otherwise available to the customs officer concerned) in— "(i) commercial levels; "(ii) quantity levels; "(iii) the costs, commissions, values, fees, and proceeds described in paragraph (1); and "(iv) the costs incurred by the seller in sales in which he and the buyer are not related tnat are not incurred by the seller in sales in which he and the buyer are related. "(3) The transaction value of imported merchandise does not include any of the following, if identified separately from the price actually paid or payable and from any cost or other item referred to in paragraph (1): "(A) Any reasonable cost or charge that is incurred for— "(i) the construction, erection, assembly, or maintenance of, or the technical assistance provided with respect to, the merchandise after its importation into the United States; or "(ii) the transportation of the merchandise after such importation. "(B) The customs duties and other Federal taxes currently payable on the imported merchandise by reason of its importation, and any Federal excise tax on, or measured by the value of, such merchandise for which vendors in the United States are ordinarily liable. "(4) For purposes of this subsection— "Price actually "(A) The term 'price actually paid or payable' means the total paid or payable." payment (whether direct or indirect, and exclusive of any costs, charges, or expenses incurred for transportation, insurance, and related services incident to the international shipment of the merchandise from the country of exportation to the place of importation in the United States) made, or to be made, for imported merchandise by the buyer to, or for the benefit of, the seller. "(B) Any rebate of, or other decrease in, the price actually paid or payable that is made or otherwise effected between the buyer and seller after the date of the importation of the merchandise into the United States shall be disregarded in determining the transaction value under paragraph (1). "(c) TRANSACTION VALUE OF IDENTICAL MERCHANDISE AND SIMILAR

MERCHANDISE.—(1) The transaction value of identical merchandise, or of similar merchandise, is the transaction value (acceptable as the appraised value for purposes of this Act under subsection (b) but adjusted under paragraph (2) of this subsection) of imported merchandise that is— "(A) with respect to the merchandise being appraised, either identical merchandise or similar merchandise, as the case may be; and "(B) exported to the United States at or about the time that the merchandise being appraised is exported to the United States. "(2) Transaction values determined under this subsection shall be based on sales of identical merchandise or similar merchandise, as the case may be, at the same commercial level and in substantially the same quantity as the sales of the merchandise being appraised. If no such sale is found, sales of identical merchandise or similar merchandise at either a different commercial level or in different quantities, or both, shall be used, but adjusted to take account of any such difference. Anj[ adjustment made under this paragraph shall be based on sufficient information. If in applying this paragraph with