The correct answer is: B. When the buyer and seller are related or price is not the sole consideration
The transaction value is the price actually paid or payable for the goods when sold for export to the country of importation, and includes all payments made as a condition of the sale, whether direct or indirect, made by the buyer to the seller or by a third party to the seller, for the imported goods.
However, the transaction value may be rejected if:
- It is not the sole consideration for the sale of the goods;
- It is influenced by any factor other than the normal commercial considerations;
- It cannot be determined; or
- It is manifestly excessive or inadequate.
If the transaction value is rejected, the value of the goods shall be determined under the next succeeding method in Article 7.
Option A is incorrect because the transaction value can be rejected even if the buyer and seller are not related.
Option C is incorrect because the transaction value can be rejected in certain circumstances.
Option D is incorrect because the transaction value is not necessarily rejected when the goods are sold at very low margins.