§ 152.103(4) Rebate. Any rebate of, or other decrease in, the price actually paid or payable made or otherwise effected between the buyer and seller after the date of importation of the merchandise will be disregarded in determining the transaction value under § 152.103(b).
Answer choice C would be the correct answer in terms of § 152.103(4) since a rebate would be a downward adjustment of the price, and such rebates are disregarded in determining transaction value if made after the date of importation.
It may also be noted that § 152.103(b) refers to additions to price actually paid or payable.
(1) The transaction value of imported merchandise is the price actually paid or payable for the merchandise when sold for exportation to the United States, plus amounts equal to:
…
(v) The proceeds of any subsequent resale, disposal, or use of the imported merchandise that accrue, directly or indirectly, to the seller.
