Question: We are part of the reconciliation program with CBP for payment on our assists. We pay the duties associated with assists on a quarterly basis and utilize the 21 months allowed for items flagged for reconciliation. We would like to see if anyone from the membership can advise best practices for the accounting department […]
Question: Hi Membership I have two question for you regarding how best to determine the value of samples that only pass the quality attributes established by the importer and declaring the assist associated with the samples. Question 1: How should the value be determined for imported samples where the price will only be paid if […]
Question: Our company is importing radios installed in our vehicles with potentially outdated software…in an effort to provide the most up to date software, we will offer vehicle purchasers in the US an opportunity to log onto a web-based site to upgrade the SD card up to three times as needed. As a result, we […]
Question: Funds payment is provided to an international supplier to cover the costs of a functional test fixture. The test fixture will be imported back into the US and used in the US to test product that is imported from this same supplier. What say the membership? Do you believe the value of this funds […]
Question: I’ve just become aware of a potential transaction that was agreed to without Trade Compliance input. US Party A (seller) has a contract with US Party B (buyer) for the purchase of ‘Fancy Widgets’. US Party A manufacturers the ‘Fancy Widgets’ at their foreign subsidiary X. In addition, US Party A is providing various […]
Question: What would have to be considered with the following scenario in order to determine if it is an assist? We pay the foreign vendor for tooling that will be used exclusively to make parts that will by imported into the US and incorporated into an end item. ************** ANSWERS: If you are paying the […]
Question: Our foreign supplier purchased tooling to manufacture one of our products and charged us for that tooling via a separate invoice. Since this tooling was purchased directly from the Supplier does it entail an assist and therefore must be claimed as such? ************** ANSWERS: No. It is not an assist however, it is a […]
Question: US Headquarters provides funds and is owner of equipment at foreign manufactures location. The equipment will be used to produce the finished good that will be imported into the US. Is this considered an assist? If so, can the entire amount of the assist be allocated to the 1st import of finished goods? Second […]
Question: If our vendor is the IOR, but they want us to pay the Assist Value duty, is there a way for us to pay it without us having the vendor pay and us reimburse them? Is there a way for us to pay it directly to CBP without us filing the Entry? ========= Answer: […]
Question: Does anyone have a copy please? ==========
Question: Voice recordings are recorded on a sound file in the US as part of the design of a product that we are going to import. Would the costs we pay for recording be considered an assist?.
Question: Is there any di minimis consideration that I can fall back on when deciding whether or not to declare an assist? I have some misc. invoices ranging from $63 – $1000 but the duty impact on the appropriate entry would be less than $20 ==========
