April 2026 CBLE · Category VI: Valuation, Appraisement and Duty Assessment · Question 73 of 80
April 2026 CBLE, question 73
A shipment of toy trains manufactured in Vietnam is entered at $10 per unit, Delivered Duty Paid (“DDP”) Newark, NJ. The toy trains are delivered by truck from the factory in Dong Nai to the port in Ho Chi Minh, and then shipped via air freight from Ho Chi Minh to Newark. CBP was provided with a rated bill of lading from Ho Chi Minh, Vietnam to Newark, NJ. If applicable, the merchandise processing fee is greater than the minimum and less than the maximum. What is the transaction value of the merchandise based on the following information?
- 1500 toy trains; $10 each
- Inland Freight – Dong Nai to Ho Chi Minh; $200
- Ocean Freight – Ho Chi Minh to Newark, NJ; $350
- $15,000.00
- $14,650.00
- $14,599.00
- $14,450.00
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