Question: When assigning HTSUS – is the packaging taken into consideration if certain products are imported ready for market? ========== Answer: If the packaging is non-reusable, the packaging assumes the HTS of the contents. Addl Answer: Refer to the General Rules of Interpretation GRI 5 GRI 5 (a) Camera cases, musical instrument cases, gun cases, […]
Question: We routinely export defective and used items for testing and evaluation purposes. There is no sale of these items and the values are only noted for Customs and AES purposes. What is the value that should be used on the Export Invoice and for reporting in AES? Is reporting 10% of the original […]
Question: Hi Membership I have two question for you regarding how best to determine the value of samples that only pass the quality attributes established by the importer and declaring the assist associated with the samples. Question 1: How should the value be determined for imported samples where the price will only be paid if […]
Question: We exported the part to overseas customer. However, the original part we sent had quality issue. So we will re-send another part free of charge to the customer since it’s our fault. Can someone advise for this situation what value we should put on the Commercial Invoice for the second time shipment? Even […]
Question: Recently my company had an Import Compliance Audit done by a third party Trade Compliance Company. In that audit, it was pointed out that we needed to document the way our related party pricing and valuation is determined, citing specific examples. From what I have gathered, for the most part we use Transaction value, […]
Question: How to properly declare transaction value in the following scenario? Supplier invoiced importer for 100 pcs, at a unit cost of $20 and an invoice total of $2,000. · Importer paid the supplier $2,000 prior to goods arrival · Importer received 90 pcs. 10 pcs short · Supplier subsequent couriered 10 missing pcs to […]
Question: Scenario: we ship to China & apply FORM E at customers’ requests. Invoice value/selling price (for example) : $10,000 Delivery term on customs invoice: CIF, Shenzhen Question: what is the value to be indicated in box #9 in FORM E as it says …and value (FOB) Current practice is we indicate the same $10,000 […]
Question: I have not seen any new guidance on FTR 30.6(a)(17) (EEI value), and I just wanted to check if anybody else had a nice, realistic method for compliance since I am sure you are all following it with Ts crossed and Is dotted. For those unfamiliar, the value reported for EEI (AES/SLI/SED) is supposed […]
Question: Funds payment is provided to an international supplier to cover the costs of a functional test fixture. The test fixture will be imported back into the US and used in the US to test product that is imported from this same supplier. What say the membership? Do you believe the value of this funds […]
Question: We are going to import a product with a licensed print on it. We have a license agreement with a third party in the US. The royalty will be paid per piece that we buy. My understanding of 19 CFR 152.103(f) is that we would pay duty on the royalty in this case. Am […]
Question: We are currently buying goods from a manufacturer in China and then directly shipping them to our customer in Thailand. Can we use the value that our customer pays on the Form E (COO-FTA sheet) or do we have to use the FOB cost that our vendor is charging us? We will allow our […]
Question: We paid for a mold to our US Supplier who then manufactured the new design of our product and the product will ship from China. The billing invoice from the supplier shows a sales tax, do I need to include or possibly exclude the sales tax when declaring the assist on the Customs Entry? […]
