Exporter's Sales Price

ESP is a statutory term used to refer to the United States sales prices of
merchandise which is sold or likely to be sold in the United States, before
or after the time of importation, by or for the account of the exporter.
Certain statutory adjustments are made to permit a meaningful comparison
with the foreign market value of such or similar merchandise, e.g., import
duties, United States selling and administrative expenses, and freight are
deducted from the United States price.