1 2 3 136 "(E) the proceeds of any subsequent resale, dis posal, or use of the imported merchandise that accrue, directly or indirectly, to the seller. 4 The price actually paid or payable for imported merchandise 5 shall be increased by the amounts attributable to the items 6 (and no others) described in subparagraphs (A) through (E) 7 only to the extent that each such amount (i) is not otherwise 8 included within the price actually paid or payable; and (ii) is 9 based on sufficient information. If sufficient information is not 10 available, for any reason, with respect to any amount re11 ferred to in the preceding sentence, the transaction value of 12 the imported merchandise concerned shall be treated, for pur13 poses of this section, as one that cannot be determined. 14 "(2)(A) The transaction value of imported merchandise 15 determined under paragraph (1) shall be the appraised value 16 of that merchandise for the purposes of this Act only if"(i) there are no restrictions on the disposition or 17 18 19 20 21 22 23 24 use of the imported merchandise by the buyer other than restrictions that— "(I) are imposed or required by law, "(II) limit the geographical area in which the merchandise may be resold, or “(III) do not substantially affect the value of the merchandise; 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 137 "(ii) the sale of, or the price actually paid or pay able for, the imported merchandise is not subject to any condition or consideration for which a value cannot with respect to the imported be determined merchandise; "(iii) no part of the proceeds of any subsequent resale, disposal, or use of the imported merchandise by the buyer will accrue directly or indirectly to the seller, unless an appropriate adjustment therefor can be made under paragraph (1)(E); and "(iv) the buyer and seller are not related, or the buyer and seller are related but the transaction value is acceptable, for purposes of this subsection, under subparagraph (B). "(B) The transaction value between a related buyer and 16 seller is acceptable for the purposes of this subsection if an 17 examination of the circumstances of the sale of the imported 18 merchandise indicates that the relationship between such 19 buyer and seller did not influence the price actually paid or 20 payable; or if the transaction value of the imported merchan21 dise closely approximates 22 23 24 "(i) the transaction value of identical merchandise, or of similar merchandise, in sales to unrelated buyers in the United States; 1 2 3 4 5 6 7 8 138 "(ii) the deductive value or computed value for identical merchandise or similar merchandise; or "(iii) the transaction value determined under this subsection in sales to unrelated buyers of merchandise, for exportation to the United States, that is identical in all respects to the imported merchandise but was not produced in the country in which the imported merchandise was produced; 9 but only if each value referred to in clause (i), (ii) or (iii) that 10 is used for comparison relates to merchandise that was ex11 ported to the United States at or about the same time as the 12 imported merchandise. No two sales to unrelated buyers may 13 be used for comparison for purposes of clause (iii) unless the 14 sellers are unrelated. 15 "(C) In applying the values used for comparison pur16 poses under subparagraph (B), there shall be taken into ac17 count differences with respect to the sales involved (if such 18 differences are based on sufficient information whether sup19 plied by the buyer or otherwise available to the customs offi20 cer concerned) in 21 22 23 24 "(i) commercial levels; "(ii) quantity levels; "(iii) the costs, commissions, values, fees, and proceeds described in paragraph (1); and 1 2 3 4 5 139 "(iv) the costs incurred by the seller in sales in which he and the buyer are not related that are not incurred by the seller in sales in which he and the buyer are related. "(3) The transaction value of imported merchandise 6 does not include any of the following, if identified separately 7 from the price actually paid or payable and from any cost or 8 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 "(A) The term 'price actually paid or payable' means the total payment (whether direct or indirect, 1 2 3 4 5 6 7 8 9 10 11 12 13 14 140 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 transac tion value under paragraph (1). "(c) TRANSACTION VALUE OF IDENTICAL MERCHAN15 DISE AND SIMILAR MERCHANDISE.-(1) The transaction 16 value of identical merchandise, or of similar merchandise, is 17 the transaction value (acceptable as the appraised value for 18 purposes of this Act under subsection (b) but adjusted under 19 paragraph (2) of this subsection) of imported merchandise 20 that is "(A) with respect to the merchandise being appraised, either identical merchandise or similar mer chandise, as the case may be; and |