Assists

Questions and answers about Assists – Tooling

  • Capturing assists for multi-national engineering

      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 […]

  • Assist management

      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 […]

  • Calculating 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?  

  • Assist on semi-finished good

      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.  […]

  • Claiming assists on duty free entry

    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? ****************

  • NORTHERN BORDER TOOLING MOVES

    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 […]

  • Easiest way to handle payment of low value assist

    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 […]

  • R&D and Assist

    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 […]

  • PENALTIES FOR UNDISCLOSED ASSISTS

    Question: I am in the midst of an assist review and declaration for Customs.  I need to determine the value of my work to the company.  What is the penalty for not declaring assists on duty free goods?   What is the penalty for not declaring assists on goods with duty?

  • Foreign Subsidiary Buying Offices -Assists

    Question: I know that buying/selling agency commissions can be a dutiable assist,if they are not included in the price paid or payable.  How about a foreignsubsidiary office of a US parent corporation.  My company is a multi-national US corporation.  I want to have our overseas office buy a rawmaterial and “drop ship” from the vendor […]