An importer pays its own purchasing agent in China a 5% commission to find factories and inspect goods. The agent is not related to and does not work for the sellers. How is the commission treated in transaction value?
19 CFR 152.103(b)(1)(ii) adds only selling commissions incurred by the buyer, and 152.102(b) defines a selling commission as one paid to the seller's agent, related to or controlled by, or working for, the manufacturer or seller. A commission paid to the buyer's own agent, independent of the sellers, is a buying commission and is not added. Showing it on the invoice does not change its nature, though CBP will look closely at whether the agency is bona fide. Source: 19 CFR 152.102(b), 152.103(b)(1)(ii) (eCFR, as at 7 Oct 2026).
Adding every commission regardless of whom the agent works for.
Practice more CBLE Valuation & Appraisement questions
Exam-style questions with worked answers, then full timed mocks. Free to start.
Build a daily practice habit — a few exam-style questions a day, with worked answers. Free to start.
Start practicing →Original study material mapped to the public CBP exam categories; not a real test question.Independent. Not affiliated with or endorsed by U.S. Customs and Border Protection (CBP). Verify figures and rules against current guidance before relying on them.