QUESTION: We use a tolling manufacturer in Canada to produce a product for us using our Canadian origin inputs. We import the primary finished good into the US using the fall back valuation methodology. We are all set with this part. Here is the crux of the question – the production process yields a […]
QUESTION: Our company selects and nominates material suppliers in Asia from whom our foreign manufacturers buy those materials. Sometimes, factory will not meet the Minimum material order requirements. Supplier will impose a surcharge for it to our unrelated manufacturer/factory. Factory will charge us back for it. ( it is not in the contract). I […]
QUESTION: We are a US company who is selling a product to our Canada company. Instead of delivering to our Canada company we are shipping direct to their client. This is via truck over the border. Our Canada company will be the IOR with the goods being delivered to their Customer who is the ultimate […]
QUESTION: Our global customers who are distributors return purchased product to our US facility for warranty consideration. When we ship replacement product, the distributor in the foreign country has to import the product and incur duties again, even if the product is being replaced free-of-charge under warranty. We would like to give the foreign customer […]
QUESTION: We manufacture high pressure waterjet cutting machines. Potential customers will send us various types of material i.e. steel, plastic, granite, etc. to see how the machine will cut their material before they purchase a machine. Having material come from domestic customers is not a problem as no value is needed to return the cut […]
QUESTION: For many years I have held the belief that when using identical and similar merchandise to find a value, what you were comparing your goods to must be from the same country as yours. In other words, you cannot compare an item from England to an item from France. You must not cross […]
QUESTION: Valuation question: Is cost ever acceptable as proper valuation for goods moving between related parties? Example: I have purchased items (we don’t make them) so the cost is what we bought them for. I then export them from the USA to my related company in France. Do I have to apply further mark up/inter […]
QUESTION: Valuation question: Is cost ever acceptable as proper valuation for goods moving between related parties? Example: I have purchased items (we don’t make them) so the cost is what we bought them for. I then export them from the USA to my related company in France. Do I have to apply further mark up/inter […]
QUESTION: One of my customers import from Europe and the values on the commercial invoice are in euros; they declare the production value. They act as the IOR with a foreign base under an assigned number. The goods are not sold at the time of importation as they get sold within the following several weeks. […]
QUESTION: Seller issues a commercial invoice to the buyer which contains a separate line for “plywood pallet fees” totaling $500. These fees are for the costs of the pallets themselves, not labor. The pallets are being used to transport invoiced product and they are re-usable. Considering the transaction value method, are these “plywood pallet fees” […]
QUESTION: This may be a ridiculous question but I’m looking for feedback and I want to be sure we are heading in the right direction. We are a participant of the Recon program for Valuation and have decided to apportion the total value of the assists over the first shipment. Can someone in the […]
QUESTION: How do you handle requests for USA exports to customers that require Freight Costs be added to the Commercial Invoice. Most often, they say it is an Import Customs Requirement that not only the Actual Freight Costs be mentioned but that a full calculation needs to be listed on the CI such as […]
