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
Question: We are working with our product development teams to identify possible assist values that we need to report to US Customs. I understand that if we, the importer, provide material, components, molds, equipment etc free of charge to the foreign manufacturer that are used in the production of the finished goods, the costs of […]
uestion: U.S. importer provided tooling to a German manufacturer. As German mfg was thephysical receiver of tooling, U.S. importer got billed the cost of toolingplus the German V.A.T. by the unrelated tooling supplier. Should the V.A.T.be included in the reportable value of assist in the U.S.? I am leaningtowards including it as it is a […]
Question: We have an unusual assist situation brewing. We will probably beproviding material free of charge to a non-US vendor for manufacturingand subsequent import into US of finished goods. No problem there. However, some of the assist material was provided to us (the importer)free of charge as sample materials, in some cases, years ago. How […]
Question: Our multinational company moves a great deal of equipment used for testand assembly from entity to entity. The issue we have is that themajority of the equipment has zero net book value and therefore is notworked into our standard cost of production. The zero net book valueequipment movements would qualify as an assist. My […]
Question:Does anyone in the membership have a procedure for handling assists that they can share?
Question:We have an assist value that is added to the bottom of our invoice for mold charges for printing artwork on our cartons. However, the cartons will only be imported as packaging for our product. Question – Should the assist be charged against the duty free HTS 4819.10 for the cartons, or against the dutiable […]
Question: Company A in the US purchases product from Company B in the US. Company Aand Company B are not related. Company B is Importer of Record (IOR) intothe US, purchasing from a related company, Company B2 in Asia. Company Aprovides tooling to Company B2. Company A maintains ownership of thetooling. Is this an assist? […]
Question: We have an assist value that is added to the bottom of our invoice for mold charges for printing artwork on our cartons. However, the cartons will only be imported as packaging for our product. Question – Should the assist be charged against the duty free HTS 4819.10 for the cartons, or […]
