QUESTION: Customs publication about Value it identifies Transaction Value as the price actually paid or payable for merchandise when sold for exportation to United States, Plus amounts equal to ,inter alia, The proceeds of any subsequent resale, disposal, or use of the imported merchandise that accrue, directly or indirectly, to the seller. Does anyone have […]
QUESTION: My US company sells to my Canadian company using intercompany pricing. My Canadian company then sells to a distributor in Canada for a slighter greater price. That distributor sells to a customer in Canada making a profit. It was arranged long ago that when the customer in CA wanted to return the goods, it […]
QUESTION: I’m looking for information regarding selling commissions in the EU, Korea and Japan. I have looked in the Official Journal of the European Union dated 10.10.2013 implemented 5/1/2016 In Article 71 1. (a) (i) it address commissions except buying commission. Does that imply that selling commissions are dutiable? Does the EU have an informed […]
QUESTION: A customer in China had their forwarder change the amount on invoice to less than the transaction value (price paid/payable), and they indicate that is because it is good for customer clearance in china, and that it won’t bring us any trouble. Please confirm that the company in China is incorrect and advise […]
QUESTION: In a routed export transaction, if the inland freight cost is not included in the reporting to commerce, who is ultimately responsible for this error? ========== Answers: Who hits the send button to transmit the EEI? EEI compliance is ultimately the responsibility of whomever files the EEI, whether it’s the FPPI in a typical […]
QUESTION: My US company has received an order from a buyer in the Philippines. Rather than source this product from the US, we have sourced it from the UAE. The supplier is not related to our US company. The buyer’s freight forwarder will be picking it up from the UAE supplier’s warehouse (EXW to our […]
QUESTION: Do I have to add inland freight charges & insurance costs to my EEI value if I am not paying for the inland freight or any insurance? ========== Answers: Ah, yes. Who’s paying for it is not a factor in the value to be reported. Keep in mind on this particular topic that estimates […]
QUESTION: We are adding an assembly line in our maquiladora and we’ve issued a seven-figure purchase order for a service called integration. Integration comprises all of the engineering, programming, and labor to get all of the individual machines to work together. The value cannot be tied to each individual machine. Most of the integration work […]
QUESTION: We’re shipping an IT hardware appliance (a web-filter proxy) to our sites in several countries around the world, and are trying to figure out how to value the shipment. The actual hardware is about $4,000, but we’re also providing a hardware maintenance package (replacement, warranty, etc.) valued at $3,000, and a subscription service which […]
QUESTION: I am wondering how other companies manage international credit and debit memos from a customs and tax perspective. Specifically if an incorrect value was charged to a customer in Mexico from a seller in the US. From a customs standpoint, indirect payments are acceptable to rectify quality issues, other debts, etc., but I am […]
QUESTION: A toll material is sent to us to perform added value work from a domestic company. We then export this material to Italy. Should the commercial invoice reflect the who value of the material (+our added value) or just what we were paid to work on it. The material is going to be duty […]
Question: We import from a foreign lumber manufacturer. Before they export their lumber to us, we require that a local 3rd party inspect the product on-site. So that the inspector can get paid quickly, our lumber manufacturer pays the inspector and then the lumber manufacturer separately lists the inspection charge on the commercial invoice to […]
