SEVENTY-FIRST CONGRESS . SEss . II. Cu. 497 . 1930 .
709 seeding, an affidavit executed outside of the United States shall not AD-TuAn" PR O- be admitted in evidence if executed by any person who fails to
VMONa . permit a Treasury attache to inspect his books, papers, records, accounts, documents, or correspondence, pertaining to the value or classification of such merchandise . (c) F ORE IGN Vaz uE .-The foreign value of imported merchan- Foreign at~ons ae dise shall be the market value or the price at the time of exportation termining. of such merchandise to the United States, at which such or similar merchandise is freely offered for sale to all purchasers in the prin- cipal markets of the country from which exported, in the usual wholesale quantities and in the ordinary course of trade, including the cost of all containers and coverings of whatever nature, and all oth er costs , charges , and ex penses i ncident to placin g the me rchan- dise in condition, packed ready for shipment to the United States . (d) EXPORT V AL U E .-The export v alue of imported merchandise c a ti n ons a. shall be the market value or the price, at the time of exportation of te rming . such merchandise to the United States, at which such or similar merchandise is freely offered for sale to all purchasers in the prin- cipal markets of the country from which exported, in the usual wholesale quantities and in the ordinary course of trade, for exp ort a- tion to the United States, plus, when not included in such price, the cost of all containers and coverings of whatever nature, and all other costs, charges, and expenses incident to placing the merchan- dise in condition, packed ready for shipment to the United States . (e) UNITED STATES VALUE .-The United States value of imported Con sierat ion• ao- merchandise shall be the price at which such or similar imported t ermin ing . merchandise is freely offered for sale, packed ready for delivery, in the principal market of the United States to all purchasers, at the time of exportation of the imported merchandise, in the usual whole- sale quantities and in the ordinary course of trade, with allowance made for duty, cost of transportation and insurance, and other neces- sary expenses from the place of shipment to the place of delivery, a commission not exceeding 6 per centum, if any has been paid or con- tracted to be paid on goods secured otherwise than by purchase, or profits not to exceed 8 per centum and a reasonable allowance for general expenses, not to exceed 8 per centum on purchased goods . (f) C OST OF PRODUCTION .--For the purpose of this title the cost C ost of pro ducti on . of production of imported merchandise shall be the sum of- (1) The cost of materials of, and of fabrication, manipula- m a ateri i ur0, process, tion, or other process employed in manufacturing or producing of export . such or similar merchandise, at a time preceding the date of exportation of the particular merchandise under consideration which would ordinarily permit the manufacture or production of the particular merchandise under consideration in the usual course of business ; (2) The usual general expenses (not less than 10 per centum SeIIsual general aspen' of such cost) in the case of such or similar merchandise ; (3) The cost of all con taine rs an d co verin gs of wha tever pa ro4 v, et containers, nature, and all other costs, charges, and expenses incident to placing the parti cular merchandise under consi deration in condition, packed ready for shipment to the United States ; and ordinary p rofits on (4) An addition for profit (not less than 8 per centum of similar goods, by man- the sum of the amount s found under paragraphs (1) a nd (2) uiacturers, etefof this subdivision) equal to the profit which ordinarily is added , in the case of merchand ise of t he same general character as the p arti cular merc hand ise u nder cons idera tion, by manu- facturers or producers in the country of manufacture or production who are engaged in the production or manufacture of merchandise of the same class or kind .
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