Page:United States Statutes at Large Volume 93.djvu/230

 93 STAT. 198

PUBLIC LAW 96-39—JULY 26, 1979 "(iv) the customs duties and other Federal taxes currently payable on the merchandise concerned 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; and "(v) (but only in the case of a price determined under paragraph (2)(A)(iii)) the value added by the processing of the merchandise after importation to the extent that the value is based on sufficient information relating to cost of such processing. "(B) For purposes of applying paragraph (A)— "(i) the deduction made for profits and general expenses shall be based upon the importer's profits and general expenses, unless such profits and general expenses are inconsistent with those reflected in sales in the United States of imported merchandise of the same class or kind, in which case the deduction shall be based on the usual profit and general expenses reflected in such sales, as determined from sufficient information; and "(ii) any State or local tax imposed on the importer with respect to the sale of imported merchandise shall be treated as a general expense. "(C) The price determined under paragraph (2) shall be increased (but only to the extent that such costs are not otherwise included) by an amount equal to the packing costs incurred by the importer or the buyer, as the case may be, with respect to the merchandise concerned. "(D) For purposes of determining the deductive value of imported merchandise, any sale to a person who supplies any assist for use in connection with the production or sale for export of the merchandise concerned shall be disregarded. "(e) COMPUTED VALUE.—(1) The computed value of imported merchandise is the sum of— "(A) the cost or value of the materials and the fabrication and other processing of any kind employed in the production of the imported merchandise; "(B) an amount for profit and general expenses equal to that usually reflected in sales of merchandise of the same class or kind as the imported merchandise that are made by the producers in the country of exportation for export to the United States; "(C) any assist, if its value is not included under subparagraph (A) or (B); and "(D) the packing costs. "(2) For purposes of paragraph (1)— "(A) the cost or value of materials under paragraph (1)(A) shall not include the amount of any internal tax imposed by the country of exportation that is directly applicable to the materials or their disposition if the tax is remitted or refunded upon the exportation of the merchandise in the production of which the materials were used; and "(B) the amount for profit and general expenses under paragraph (1)(B) shall be based upon the producer's profits and expenses, unless the producer's profits and expenses are inconsistent with those usually reflected in sales of merchandise of the same class or kind as the imported merchandise that are made by producers in the country of exportation for export to the United States, in which case the amount under paragraph (1)(B) shall be based on the usual profit and general expenses of such producers in such sales, as determined from sufficient information. "(f) VALUE IF OTHER VALUES CANNOT BE DETERMINED OR USED.—(1)

If the value of imported merchandise cannot be determined, or

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