• Assist

    Question: Is the term “Assist” generally only used in the US?  I have found valuation rules for other countries requiring that tools/molds, detail parts, and consumables provided for free must be added to declared value for imports, but they did not specifically call them Assists.  I’m developing a valuation guide for a multinational corporation, and […]

  • Value of Used Computers

    Question: My company is considering importing company owned used and no longer in use computers to scrap in the U.S.  These computers were originally leased but the lease was bought out during the pandemic and have since depreciated on the company books to a zero value.  I am working to determine the customs value of […]

  • Export return value

    Question: Hello, I have a supplier located in China. We imported 90 pcs @ $60 EA. HTS code 8542399000. We had an issue with these parts and need to return them to the supplier. The supplier has asked that we return on a commercial invoice showing the price as $3 EA HTS code 8542399000. To […]

  • Determining Valuation of Pharmaceutical Clinical Supply Materials

    Question: Hi Membership, I have a couple of questions regarding valuation determination. The pharmaceutical company I am working with is working to determine the valuation of a material currently being used in a clinical trial. When determining the valuation: Should the cost of transportation from Depot to Depot and Depot to Site be included in […]

  • FOB to ExWorks

    Question: Hello Team, we are doing a project to reduce our duties paid and it appears the only way to “deduct” foreign inland freight is to move to ExWorks or ship CIF (door to port). Has anyone else ventured down this path and what were your findings? What other unanticipated obstacles did you run into? […]

  • Sale of non tangible items in bundles

    Question: We have a bundled “kit” that we sell to our customers.  They will require separate classifications, separate values and separate origins reported on an entry.  However, included in this “kit” are intangible things like a user’s license and a warranty.  Everything is broken out on separate lines underneath the actual bundle part number.  The […]


    QUESTION: Under the fallback valuation method is the cost of processing performed in the US allowed as a deduction to the entered value? The product has no value in the sense that we are not charging our “customers” for pick-up of the product, freight to move the product to our locations or any processing fees. […]


    QUESTION: If one exports an item ($10,000 value) to be repaired, and the value of the repair is $2,000, when I re-import to the USA, what VALUE would I declare if I DO NOT WANT TO USE 9802 (which is optional)?  In other words, I’m just going to declare the base HTS and pay duty/mpf […]


    QUESTION: For FOB goods out of China into the US – is there ever a circumstance when the following fee’s could be considered NDC’s (Nondutiable Charges. Inland origin transportation fees Vendor Management Fees Document fees ========== Answer: Is there ever a circumstance when the following fees could be considered NDC’s?  Yes.  But it really depends […]


    QUESTION: I’m looking for a resource to share with Finance folks outlining the differences between Customs and IRS transfer pricing and the why behind why Customs cares.   =========== Answers: Basically IRS allows companies to report import transactions on a calendar or fiscal year basis.  Customs laws require actual import values to be reported on an […]

  • US import valuation of returned goods

    QUESTION: Is it acceptable to value goods returned for repair at the ORIGINAL SALE PRICE?  We are small enough and all items have serial # that we can tie all items back to the original sales order/export, so we use the original sale price as the value of the good returned/imported to the USA for […]

  • Transfer Pricing and Resale Minus Model

    Add’l Answer: I am not sure if there is some confusion here.  The value law has six methods of appraisement. See 19 USC 1401a.  These are:     Method 1: Transaction value.     Method 2: Transaction value of identical goods.     Method 3: Transaction value of similar goods.     Method 4: Deductive method.     Method 5: […]