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 […]
Question: Could the membership please provide guidance regarding the scenario below. My primary question is, which company A or D would be responsible for the assist? Also, are there other compliance related issues I should be cautious and or aware of regarding this type of situation? As always, your input is greatly appreciated. […]
Question: Company A (US) sends Company B (Int.) a tool at no charge to use in the process of building product for Company A. This is an assist. Company B bills company A for duties incurred in importing the tool. Are the duties considered an assist?
Question: I have a product where we are providing a mold, free of charge, as an assist, for production of an imported good. I am very clear in the fact that I need to declare the value of the mold as an assist. And, I am relatively clear that the cost of the mold […]
Question:For the members – If you are importing machinery and you provide materials for the foreign vendor to test the machinery to see if it works, do you treat those materials as “assists?” The line that Customs HQ seems to draw is that the materials are assists if the machinery didn’t work in some way […]
