English: (1) Where the value of a good or a material is expressed in a currency other than the currency of the country in which the producer of the good is located, that value shall be converted to the currency of the country in which that producer is located on the basis of (a) in the case of the sale of that good or the purchase of that material, the rate of exchange used by the producer for purposes of recording that sale or purchase, as the case may be; and (b) in the case of a material that is acquired by the producer other than by a purchase, (i) where the producer used a rate of exchange for purposes of recording another transaction in that other currency that occurred within 30 days of the date on which the producer acquired the material, that rate, and (ii) in any other case, (A) with respect to a producer located in Canada, the rate of exchange referred to in section 5 of the Currency Exchange for Customs Valuation Regulations for the date on which the material was shipped directly to the producer, (B) with respect to a producer located in Mexico, the rate of exchange published by the Banco de Mexico in the Diario Oficial de la Federacion, under the title "TIPO de cambio para solventar obligaciones denominadas en moneda extranjera pagaderas en la Republica Mexicana," for the date on which the material was shipped directly to the producer, and (C) with respect to a producer located in the United States, the rate of exchange referred to in 31 U.S.C. 5151 for the date on which the material was shipped directly to the producer. (2) Where a producer of a good has a statement referred to in section 9, 10 or 14 that includes information in a currency other than the currency of the country in which that producer is located, the currency shall be converted to the currency of the country in which the producer is located on the basis of (a) if the material was purchased by the producer in the same currency as the currency in which the information in the statement is provided, the rate of exchange used by the producer for purposes of recording the purchase; (b) if the material was purchased by the producer in a currency other than the currency in which the information in the statement is provided, (i) where the producer used a rate of exchange for purposes of recording a transaction in that other currency that occurred within 30 days of the date on which the producer acquired the material, that rate, and (ii) in any other case, (A) with respect to a producer located in Canada, the rate of exchange referred to in section 5 of the Currency Exchange for Customs Valuation Regulations for the date on which the material was shipped directly to the producer, (B) with respect to a producer located in Mexico, the rate of exchange published by the Banco de Mexico in the Diario Oficial de la Federacion, under the title "TIPO de cambio para solventar obligaciones denominadas en moneda extranjera pagaderas en la Republica Mexicana," for the date on which the material was shipped directly to the producer, and (C) with respect to a producer located in the United States, the rate of exchange referred to in 31 U.S.C. 5151 for the date on which the material was shipped directly to the producer; and (c) if the material was acquired by the producer other than by a purchase, (i) where the producer used a rate of exchange for purposes of recording a transaction in that other currency that occurred within 30 days of the date on which the producer acquired the material, that rate, and (ii) in any other case, (A) with respect to a producer located in Canada, the rate of exchange referred to in section 5 of the Currency Exchange for Customs Valuation Regulations for the date on which the material was shipped directly to the producer, (B) with respect to a producer located in Mexico, the rate of exchange published by the Banco de Mexico in the Diario Oficial de la Federacion, under the title "TIPO de cambio para solventar obligaciones denominadas en moneda extranjera pagaderas en la Republica Mexicana," for the date on which the material was shipped directly to the producer, and (C) with respect to a producer located in the United States, the rate of exchange referred to in 31 U.S.C. 5151 for the date on which the material was shipped directly to the producer.
French: (enterprise) « frais de promotion des ventes, de commercialisation et de service après-vente » Frais engagés dans chacun des domaines suivants : a) la promotion des ventes, la publicité dans les médias, la recherche publicitaire et les études de marché, les instruments promotionnels et de démonstration, les expositions, les conférences de nature commerciale, les foires commerciales et les congrès, les bannières, les étalages, les échantillons gratuits, les documents relatifs aux ventes, à la commercialisation et au service après-vente (brochures, catalogues, notices techniques, tarifs, manuels de service, information sur la vente), l'établissement et la protection de logos et de marques de commerce, les commandites, les frais de reconstitution de gros et de détail et les frais de représentation; b) les stimulants à la vente et à la commercialisation, les remises aux consommateurs, aux détaillants ou aux grossistes et les stimulants afférents aux marchandises; c) les salaires et les traitements, les commissions, les primes, les avantages sociaux (par exemple, frais médicaux, assurance, pension), les frais de déplacement et de subsistance et les droits d'adhésion et honoraires professionnels, pour le personnel de la promotion des ventes, de la commercialisation et du service après-vente; d) le recrutement et la formation du personnel de la promotion des ventes, de la commercialisation et du service après-vente, et la formation au service après-vente des employés s'occupant de la clientèle, lorsque ces coûts sont indiqués séparément pour la promotion des ventes, la commercialisation et le service après-vente des produits dans les états financiers ou les comptes de prix de revient du producteur; e) l'assurance responsabilité en matière de produits; f) les fournitures de bureau pour la promotion des ventes, la commercialisation et le service après-vente des produits, lorsque ces coûts sont indiqués séparément pour la promotion des ventes, la commercialisation et le service après-vente des produits dans les états financiers ou les comptes de prix de revient du producteur; g) les coûts du téléphone, de la poste et autres moyens de communication, lorsque ces coûts sont indiqués séparément pour la promotion des ventes, la commercialisation et le service après-vente des produits dans les états financiers ou les comptes de prix de revient du producteur; h) les loyers et l'amortissement des bureaux et des centres de distribution servant à la promotion des ventes, à la commercialisation et au service après-vente; i) les primes d'assurance de biens, les taxes, le coût des services publics et les frais de réparation et d'entretien des bureaux et des centres de distribution servant à la promotion des ventes, à la commercialisation et au service après-vente, lorsque ces coûts sont indiqués séparément pour la promotion des ventes, la commercialisation et le service après-vente des produits dans les états financiers ou les comptes de prix de revient du producteur; j) les paiements faits par le producteur à d'autres personnes relativement à des réparations sous garantie.