Assists

QUESTION: We supply funds to a company in Mexico to purchase tooling used to manufacture components used in our finished product.  The components are imported into the United States by the manufacturer’s parent company headquartered in Texas.We cannot claim an assist (or supplemental payment) because we do not import the components.What is our responsibility, if […]

QUESTION: We would like to add a check on Assists in our internal audit process of manufacturers.  Does any member have this as a check point in their internal audit?   What questions do you ask?  =========== Answer: We have developed a relationship with our Procurement Team, educating them on regulatory laws and ownership to develop […]

QUESTION: We have engineers located outside of the U.S. who do our design work and other engineering responsibilities that are necessary to produce the goods that we import into the U.S. These expenses are charged back to us in the U.S. with a VAT percentage and profit percentage value added.  Should the VAT and profit value […]

QUESTION: If an Importer is providing tooling to a foreign producer to manufacture parts, and that producer sells/sends the parts to another country, and unrelated factory, to be incorporated into the imported good, how would that be accounted for in the import value of the finished good when entered into the U.S.? Is it an […]

QUESTION: We provide our overseas non-related manufacturers with tooling.  Some time later, the manufacturer will send a single article, or miniscule quantity express consignment for our US team to approve its quality, fit, etc.  On these express consignment shipments, we are not the importer of record, the ECC is.  If approved, the manufacturer will start […]

QUESTION: We are exploring a business opportunity that may involve an assist/dutiable charges. This is the first time we’ve engaged in such a transaction, so I want to be sure that I understand what the correct process is to account for the cost of tooling/equipment that is owned by a U.S. third party. Company A, […]

QUESTION: Would the following scenario be considered an assist? If so, how should this be reported on the commercial invoice and what type of documentation should be retained (invoice for fabric and shipping)? A US wholesale apparel company enters into a contract to manufacture and import shirts for a US retailer. Under the terms of […]

QUESTION: We currently have many tooling’s in China. We have declared all of these on importation of the original production orders of these items into the USA.  We now plan to move these to another country.  Am I correct in that we only have to declare the international freight to the new country, as an […]

QUESTION: We a buying a tool/mold from a vendor overseas.  They will create the mold, then ship us 2-5 sample widgets as a test of the mold.  After sample approval, they will send us the mold for long-term production in the US. It seems like we would need to add the cost of the mold […]

QUESTION: We, as the US importer, paid a supplier in Korea $100,000 to make a new tool which makes parts for us.  The tool was located in Korea at their manufacturing facility and the tool makes parts that import to us into the United States. The parts carry a 3.5% general rate of duty. However, […]

QUESTION: I found a similar question that was asked back in March 2019, but scenario is slightly different.  Therefore, looking to get feedback on the below scenario.  Scenario: 1). “Foreign” Company A sells prototype parts to “US” Company B 2). Company B will act as IOR 3). Parts meet all provisions of the 9817 Prototype […]