QUESTION: I know if I ship parts to a foreign supplier without charge that would be a dutiable Assist on my imported finished product. What if I ship parts to a foreign supplier and charge them for it, but don’t charge them my shipping costs. Is the shipping an additional dutiable cost like an Assist […]
QUESTION: A slightly unique assist situation: • My company bought tooling built in Japan from a Japanese company in 2016 • The tooling was then transferred from the Japanese company to its Chinese counterpart in 2017 (assist duties paid) • The supplier paid for the transportation, and the cost for transportation was to be amortized […]
QUESTION: We import various party supplies, school supplies and misc items. We negotiated pricing based on FOB , but the vendor is only responsible of deliver cargo to our oversea’s warehouse for inspection and consolidation. And then our forwarder load the container and send to US ports. However, sometimes if we request vendor to ship […]
QUESTION: My company is being pushed to “outsource” engineering design work more as we continue to take on new projects and product. Potential vendors for this design work we are looking at will have resources located “offshore” in places like Europe and Asia Pacific. In these cases we would never “receive” actual parts as a […]
QUESTION: We have molds that will be assists for us. If we decide to pay in increments for the molds and there are charges for not paying in full instead, does that extra charge (interests) also dutiable? I was told this by somebody, but I tend to disagree because that is a cost of financing […]
QUESTION: We recently started buying some metal parts from a new supplier in China. The supplier manufactured the required tooling and fixtures locally in China and it has already billed for the cost. We are now in the process of receiving the first batch of parts and I’m looking for suggestions on how to handle […]
QUESTION: My customer is considering options for valuation, and will probably go on recon in the future. But until then, assists should still be declared. So . . . In an OEM environment, how do you handle assists such as tooling or engineering and development when the parts are prototypes, but ultimately intended for production? […]
QUESTION: If one has tools that they are sending to foreign supplier free of charge how does one determine the value of tool if the tool is over 20 years old and no longer on books? ================== ANSWERS: FMV (obviously if it is worth providing/shipping, it has an economic value) =============== Compare the scrap value […]
QUESTION: How do I claim assists for tooling on items which are 0% duty? I know it will affect MPF, but is that all? ========== Answers: The legal responsibility to declare an assist where one exists is not connected to the HTS classification and rate of duty for the product. Any increase in value will […]
QUESTION: I am seeking some advice/best practices on managing assists. Situation: We are sending an unrelated manufacturer in China a shipment of 40,000 screws to be used in the production of a finished good that they will send to us in the U.S once complete. The screws are being sent over in one shipment and […]
QUESTION: Goods are manufactured in Country X, and imported to US by importer. The importer purchases some components from Country Y, and provides those free of charge to Country X manufacturer. Manufacturer only invoices US importer for his value add, not the importer-supplied components. Therefore, the importer-supplied components represent an assist, and it makes sense […]
QUESTION: We own tooling domiciled at our vendor in China. We have paid the assists for these tooling. A 3PL company has come in and will be taking over on this vendor for us. This 3PL is a USA company. We will issue them a domestic p.o. out of their warehouse facility in the USA […]
