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21.14.    Compilation and publication of data by the United States Census Bureau. Related party data are compiled of administrative records from official United States import and export merchandise trade statistics. Related-party shipments are identified by the indicators “R”, for related, and “N”, for non-related, which are required for all export transactions and most import transactions. Selling prices are used as a basis for determining the value of shipments; but in general, it is required that the goods sold between related parties be valued as if the transactions were carried out between unrelated parties.[17]

 


[17] The Foreign Trade Division (FTD) of the United States Census Bureau releases aggregated related party data through an annually published press release, available from http://www.census.gov/foreign-trade/Press-Release/related_party/index.html. Additional related party data, which are not published in the annual press release, can be obtained from the FTD Related Party Database (http://sasweb.ssd.census.gov/relatedparty).

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