Assists

Questions and answers about Assists – Tooling

  • Answer to Question on Assists

    QUESTION: Does anyone in the membership have a document they would be willing to share on the questions they ask their purchasing / sales / engineering teams that covers import assists?  Also, what is the flow of that information within your organization. =========== AnswerYou may want to make this part of a broader training you […]

  • Answers to QUESTION ON ASSISTS AND SEC 301 DUTY

    QUESTION: I work for an importer who pays assists on their products annually as opposed to prorating it and including it in each import entry.  When the entry for the annual assist is filed, should Section 301 duties be part of the duty calculation? **************** Answers: Yes, you pay 301 duties on the value of […]

  • POTENTIAL ASSIST SCENARIO

    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 […]

  • Assists

    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 […]

  • Engineering assists

    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 […]

  • TOOLING ASSIST SCENARIO

    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 […]

  • TOOLING ASSIST SCENARIO

    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 […]

  • FOREIGN PRODUCTION WITH U.S. OWNED TOOLING

    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, […]

  • ASSIST SCENARIO

    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 […]

  • ASSIST

    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 […]

  • MOLD IMPORT VALUE

    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 […]

  • ASSIST DECLARATION FTA AND NON-FTA COUNTRY

    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, […]