Importing into the United States - Indo-American Chamber Of ...

More documents

Recommendations

Info

at a reduced cost, for use in the production or sale of merchandise for export to the United States. ■ ■ ■ Materials, components, parts, and similar items incorporated in the imported merchandise. Tools, dies, molds, and similar items used in producing the imported merchandise. Merchandise consumed in producing the imported merchandise. ■ Engineering, development, artwork, design work, and plans and sketches that are undertaken outside the United States. “Engineering...,” will not be treated as an assist if the service or work is (1) performed by a person domiciled within the United States, (2) performed while that person is acting as an employee or agent of the buyer of the imported merchandise, and (3) incidental to other engineering, development, artwork, design work, or plans or sketches undertaken within the United States. Value. In determining the value of an assist, the following rules apply: ■ ■ The value is either (a) the cost of acquiring the assist, if acquired by the importer from an unrelated seller, or (b) the cost of the assist, if produced by the importer or a person related to the importer. The value includes the cost of transporting the assist to the place of production. ■ The value of assists used in producing the imported merchandise is adjusted to reflect use, repairs, modifications, or other factors affecting the value of the assists. Assists of this type include such items as tools, dies, and molds. For example, if the importer previously used the assist, regardless of whether he acquired or produced it, the original cost of acquisition or of production must be decreased to reflect the use. Alternatively, repairs and modifications may result in the value of the assist having to be adjusted upward. ■ In case of engineering, development, artwork, design work, and plans and sketches undertaken elsewhere than in the United States, the value is (a) the cost of obtaining copies of the assist, if the assist is available in the public domain; (b) the cost of the purchase or lease, if the assist was bought or leased by the buyer from an unrelated person; (c) the value added outside the United States, if the assist was reproduced in the United States and one or more foreign countries. So far as possible, the buyer’s commercial record system will be used to determine the value of an assist, especially such assists as engineering, development, artwork, design work, and plans and sketches undertaken elsewhere than in the United States. Apportionment. Having determined the value of an assist, the next step is to prorate that value to the imported merchandise. The apportionment is done in a reasonable manner appropriate to the circumstances and in accordance with generally accepted accounting principles. By the latter is meant any generally recognized consensus or substantial authoritative support regarding the recording and measuring of assets and liabilities and changes, the disclosing of information, and the preparing of financial statements. Royalty or license fees that a buyer must pay directly or indirectly as a condition of the sale of the imported merchandise for exportation to the United States will be included in the transaction value. Ultimately, whether a royalty or license fee is dutiable will depend on whether the buyer had to pay it as a condition of the sale and to whom and under what circumstances it was paid. The dutiability status will have to be decided on a case-by-case basis. Charges for the right to reproduce the imported goods in the United States are not dutiable. This right applies only to the following types of merchandise: ■ Originals or copies of artistic or scientific works. ■ Originals or copies of models and industrial drawings. ■ Model machines and prototypes. ■ Plant and animal species. Any proceeds resulting from the subsequent resale, disposal, or use of the imported merchandise that accrue, directly or indirectly, IMPORTING INTO THE UNITED STATES 57
to the seller are dutiable. These proceeds are added to the price actually paid or payable if not otherwise included. The price actually paid or payable for the imported merchandise is the total payment, excluding international freight, insurance, and other c.i.f. charges, that the buyer makes to the seller. This payment may be direct or indirect. Some examples of an indirect payment are when the buyer settles all or part of a debt owed by the seller, or when the seller reduces the price on a current importation to settle a debt he owes the buyer. Such indirect payments are part of the transaction value. However, if a buyer performs an activity on his own account, other than those which may be included in the transaction value, then the activity is not considered an indirect payment to the seller and is not part of the transaction value. This applies even though the buyer’s activity might be regarded as benefiting the seller; for example, advertising. EXCLUSIONS The amounts to be excluded from transaction value are as follows: ■ ■ The cost, charges, or expenses incurred for transportation, insurance, and related services incident to the international shipment of the goods from the country of exportation to the place of importation in the United States. Any reasonable cost or charges incurred for: 1. Constructing, erecting, assembling, maintaining, or providing technical assistance with respect to the goods after importation into the United States, or 2. Transporting the goods after importation. ■ The customs duties and other federal taxes, including any federal excise tax, for which sellers in the United States are ordinarily liable. NOTE: Foreign inland freight and related charges in bullet 1 (see part 152, Customs Regulations), as well as bullets 2 and 3 above, must be identified separately. LIMITATIONS The transaction value of imported merchandise is the appraised value of that merchandise, provided certain limitations do not exist. If any of these limitations are present, then transaction value cannot be used as the appraised value, and the next basis of value will be considered. The limitations can be divided into four groups: ■ ■ ■ Restrictions on the disposition or use of the merchandise. Conditions for which a value cannot be determined. Proceeds of any subsequent resale, disposal or use of the merchandise, accruing to the seller, for which an appropriate adjustment to transaction value cannot be made. ■ Related-party transactions where the transaction value is not acceptable. The term “acceptable” means that the relationship between the buyer and seller did not influence the price actually paid or payable. Examining the circumstances of the sale will help make this determination. Alternatively, “acceptable” can also mean that the transaction value of the imported merchandise closely approximates one of the following test values, provided these values relate to merchandise exported to the United States at or about the same time as the imported merchandise: ■ The transaction value of identical merchandise or of similar merchandise in sales to unrelated buyers in the United States. ■ The deductive value or computed value for identical merchandise or similar merchandise. The test values are used for comparison only; they do not form a substitute basis of valuation. In determining whether the transaction value is close to one of the foregoing test values, an adjustment is made if the sales involved differ in: ■ Commercial levels, ■ Quantity levels, 58 U.S. CUSTOMS SERVICE
Page 1 and 2:
TRADITION ★ SERVICE ★ HONOR ★
Page 3 and 4:
CONTENTS CHAPTER PAGE CHAPTER PAGE
Page 5 and 6:
SERVICE/AREA PORTS—continued PORT
Page 7 and 8:
DELAWARE Wilmington/Chester DISTRIC
Page 9 and 10: NORTH FLORIDA 1624 E. Seventh Ave.
Page 11 and 12: ENTRY OF GOODS 2. ENTRY PROCESS Whe
Page 13 and 14: ■ ■ ■ ■ ■ ■ Fresh fruit
Page 15 and 16: The limit for these articles is $25
Page 17 and 18: The X Corporation,_________________
Page 19 and 20: Tobacco, leaf not stemmed. 59 kilog
Page 21 and 22: INFORMED COMPLIANCE 6. DEFINITION I
Page 23 and 24: 4. If you purchased the merchandise
Page 25 and 26: 8. Have you questioned your supplie
Page 28 and 29: If the invoice or entry does not di
Page 30 and 31: charges, and commissions be truthfu
Page 32 and 33: a binding tariff classification rul
Page 34 and 35: or other commodity containing ethyl
Page 36 and 37: Egypt and certain other countries h
Page 38 and 39: Schedule of the United States will
Page 40 and 41: ELIGIBLE ITEMS The list of benefici
Page 42 and 43: RULES OF ORIGIN For commercial ship
Page 44 and 45: direct costs of processing operatio
Page 46 and 47: (d) If the cost or value of materia
Page 48 and 49: BENEFICIARY COUNTRIES The following
Page 50 and 51: country’s procedures to protect a
Page 52 and 53: 24. UNITED STATES-CARIBBEAN BASIN T
Page 54 and 55: CBTPA beneficiary country’s compe
Page 56 and 57: interested parties have the opportu
Page 58 and 59: If the change required by this dete
Page 62 and 63: ■ ■ The costs, commission, valu
Page 64 and 65: Price: The price used is the unit p
Page 66 and 67: included in computed value only to
Page 68 and 69: MARKING 33. COUNTRY OF ORIGIN MARKI
Page 70 and 71: Tiles, not over 1 inch in greatest
Page 72 and 73: unless marked in exact conformity w
Page 74 and 75: SPECIAL REQUIREMENTS 37. PROHIBITIO
Page 76 and 77: enforced by the Food and Drug Admin
Page 78 and 79: ject to specific requirements to pr
Page 80 and 81: 25. Biological Materials and Vector
Page 82 and 83: with the EPA. In addition, pesticid
Page 84 and 85: TRADEMARKS, TRADE NAMES, AND COPYRI
Page 86 and 87: Note regarding Iran: The embargo on
Page 88 and 89: Importers should be advised that on
Page 90 and 91: 400 Seventh Street SW, Washington,
Page 92 and 93: 40. IMPORT QUOTAS An import quota i
Page 94 and 95: ■ ■ ■ ■ ■ ■ ■ ■ 23
Page 96 and 97: FRAUD 41. CIVIL AND CRIMINAL ENFORC
Page 98 and 99: cancellation of orders due to shipp
Page 100 and 101: APPENDIX CONTENTS CHAPTER PAGE 1. I
Page 102 and 103: PRO FORMA INVOICE Importers Stateme
Page 104 and 105: (Jacq), if with Swivel (Swiv), if w
Page 106 and 107: they are not a protection in this s
Page 108 and 109: any case, whether or not in relief;
Page 110 and 111:
(9) Supply the weight per square me
Page 112 and 113:
chandise by the buyer will accrue d
Page 114 and 115:
that is directly applicable to the
Page 116 and 117:
4. OTHER FORMS To the Port Director
Page 118 and 119:
A-18 U.S. CUSTOMS SERVICE
Page 120 and 121:
A-20 U.S. CUSTOMS SERVICE
Page 122 and 123:
U.S. Public Health Service Centers
Page 124:
TRADITION ★ SERVICE ★ HONOR ★
show all

Importing into the United States - Indo-American Chamber Of ...

Create successful ePaper yourself

Delete template?

Save as template?