1. List three items that may not be included in the cost of production.

Any three of the following:

a. any duties and taxes paid or payable on imported materials used to manufacture the finished good;

b. outside packing and expenses related thereto, required for the transportation of the goods;

c. gross profit of the manufacturer or exporter and the profit or remuneration of any person dealing in the article in its finished manufactured condition;

d. royalties;

e. customs or excise duty or tax paid or payable on imported materials, carriage, insurance, and other charges from the place of production or manufacture in the country of origin to the port of shipment; or

f. any other costs or charges incurred or to be incurred subsequent to the completion of the manufacture of the goods.