Assists

  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 […]

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?

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 […]

Question:I would like to ask the memberships about proration of assists, as described in the Assists section of the Customs Valuation Encyclopedia. This section states: “The importer failed to declare certain assists to Customs at the time of entry for the goods in question. However, this fact does not preclude the importer from subsequently prorating […]

Question: I need help determining if this is an assist….  If Company A (Importerof Record) pays the air freight to secure fabric for Company B (themanufacturer), is this an assist?  Company A, isn’t buying the fabric.  Company B pays for the air freight up front and Company A reimbursesCompany B