Instruments of international traffic encompass containers and items such as plastic hangers. Customs regulations play a key role in how packing costs are treated in transaction values. Sales commissions are important, with differences between selling and buying agents impacting customs assessments. Understanding the nature of agent relationships is essential for determining transaction values, as customs uses specific testing methods to evaluate which costs are included or excluded.

#Code of Federal Regulations (CFR) Title 19
#Part 152