Question: We import apparel and footwear. Some if not most of the design and development of our imported merchandise is performed by our foreign parent or foreign agencies hired by our parent. The price that our parent pays to foreign manufacturers is the same price our parent invoices us for the goods […]
Question: I am in process of creating my Assist Procedures and looking for some advice on whether what I’m doing is acceptable. Our intention is to claim the entire assist value upon import of the first shipment of related items. As a control, we will conduct quarterly reviews to ensure all assist […]
Question: We are a multi-national organization and are about to embark on delivering global products. To develop these global products we will be using teams of engineers to design products. The designer’s will be Foreign and Domestic(US domiciled). There is potential that both engineer groups could work on one project together. We are trying […]
Question: Problem: The US parent contracts for and creates an assist (Mold) in a non- US Country 1. The assist is shipped to a manufacturer in non-US Country 2. The mold is invoiced to and paid for by the US parent. The production made from the mold will be shipped to the United […]
Question: When calculating the total amount of an assist, if your terms are DDP and your company pays the duties, should the duties paid be included in the amount of the assist? ==============
Question: When calculating the total amount of an assist, if your terms are DDP and your company pays the duties, should the duties paid be included in the amount of the assist?
QUESTION: Scenario: A US Company produces and exports a semi-finished good directly from the US to a Canadian manufacturer. There is no transaction between the two entities, the product is provided free of cost to the manufacturer. The Canadian manufacture uses the materials solely to produce a finished good for the US Company. […]
QUESTION: I understand that you are supposed to claim assists on duty free items for each entry of the item instead of just the first entry. For indirect payments included in cost of goods, do you have to claim amount each time item is entered if it is duty free? ****************
Question: We are in the process of supplying components to our supplier in India. The components will be declared as an assist on the import. We purchase the goods and moved them from several different points in the US before exporting them to India. Do the domestic transportation costs need to be declared as part […]
Question: Northern Border and Tooling Moves I am moving tooling between the US and CA. I have current NAFTA certificates on file. When it goes into Canada, I pay GST / HST, but no duty. 2 months later it is not performing to spec so it gets shipped back to the US. I use a […]
Question: I have a question regarding assists. We use a 3rd party company in India todo some of our engineering work. We break out the cost by part number andcan identify the first shipment. However, the costs are less than minimal.The cost can range from $5 to $40 (that’s total cost for the engineeringservice per […]
Question: We are in the middle of a prior disclosure and one of the items that we aretrying to wrap our heads around is the issue of R&D as an assist. Ouroutside counsel is stating all R&D that is not basic scientific researchshould be considered an assist. Currently our standard cost roll up doesnot contain […]
