QUESTION: Can the membership help explain how sets are valued for customs purposes. Example: 1) We are importing Bed Sheet sets. Each set contains 2 pillow cases, 1 Flat sheet, 1 Fitted Sheet. Each component has its own tariff code and must be declared separately on the entry. We receive a commercial invoice where the Bed […]
QUESTION: We are in the process of returning a raw material that we imported about a year ago to the supplier due to quality issue. Supplier mentioned that it will be scrap/disposed thereafter. In such scenario, As import duty are payable at destination. How do we value this batch of defective raw material, would it […]
QUESTION: I recently learned that the price that is on the system generated invoices for international plant to plant stock transfer orders is the actual costs, and does not include any mark up for profit. Normally, I would expect a mark-up for profit to be required for these transactions. Does the fact that the Mexican […]
QUESTION: FTR Title 15 Part 30.29(a) states: “The return of goods not licensed by a US Government agency and not subject to the ITAR, temporarily imported for repair and alteration, and declared as such on importation shall have Schedule B number 9801.10.0000. The value shall only include parts and labor. The value of the original […]
QUESTION: Hello. Many of our products need to have testing done overseas by independent labs. While we are familiar with assists and list them on the commercial invoice, this truthfully was not done in the past for lab testing and I am just thinking of this now. Do we need to list as an assist independent […]
QUESTION: We buy ExW from our China factory. They include crating charges on the commercial invoices to us which are then included in the customs value of the goods– so we’re paying duty on them. I know that the valuation rules, 19CFR152.103 (b)(1)(i), specify that you must add the packing cost when calculating the dutiable […]
QUESTION: Can we report zero dollars for export value on commercial invoice? Sales wants to provide free of charge for the product shipped. Product will be used overseas for testing and coming back to US. Given item will be exported and shipped back, can the HTS# be 9801.10.0000? ========== Answers: No, everything has a value […]
QUESTION: We import product from our parent company in Japan and it is very normal for them to price items with an “all in one” price. They price multiple items on an invoice under a single line and they are not a kit and should be entered separately under their own HTS, but then we […]
QUESTION: We ship product to customers where they are leasing or renting product from us and returning at the end of the lease term. My question is at what price do we ship for Customs purposes? My thinking is that we should do a pro forma invoice at retail value of the product, regardless of […]
QUESTION: Interested in how other members value mass market software for EEI filing. I know EEI is required when the HTS is over $2500 but do you value only the software or the hardware or media that it’s installed on? ===================== ANSWER: Normally the hardware or end media is classified as a finished product and […]
QUESTION: We are going to begin exporting damaged/unusable nozzles to a company in Canada who will refurbish them and return them to the US. We are providing the used nozzle at no charge to the repairing company, who is charging us only for the costs of the repair. What value should be used on the […]
QUESTION: Software shipped on a CD is typically valued for duty at using the media or CD value only. Is there any guidance or regulation that indicates the same process is permissable when shipping a computer or other unit pre-loaded with software ? ========= Answers: You are correct that software shipped on a CD is […]
