Also known as: Assists, Transaction value adjustments, Value additions
Costs and values that must be added to the price actually paid or payable for imported goods to determine customs value, including commissions, packing, assists, royalties, licenses, and certain transport and insurance costs not included in the invoice price.
Dutiable charges (also known as 'assists' or positive adjustments) are additional costs that, under Article 8 of the WTO Valuation Agreement and Articles 65-66 of Mexico's Customs Law, must be added to the invoice price to correctly calculate customs value. These charges reflect the true acquisition cost of the imported goods.
Dutiable charges directly affect the tax base for import duties (IGI), import VAT, and customs processing fee (DTA). Omitting assists constitutes undervaluation and can result in penalties of 130% to 150% of omitted duties under Article 178 of Mexico's Customs Law.
Correct identification of dutiable charges is a critical customs compliance area. Many companies are unaware that molds sent to manufacturers, brand royalties, or product development payments must be included in customs value, exposing the company to audit risks and significant penalties.
Customs Value
The monetary amount on which import duties are calculated, determined according to the WTO Valuation Agreement with transaction value as the primary method.
ValuationTransaction Value
The price actually paid or payable for imported goods, adjusted as prescribed by the WTO Valuation Agreement. It is the primary method for determining customs value.
ValuationCommissions and Brokerage
Payments made to intermediaries, buying agents, or commercial brokers in an international merchandise transaction that, depending on their nature, may constitute dutiable additions to customs value or be excluded from it under the WTO Valuation Agreement.
ValuationCustoms Valuation
Process of determining the customs value of imported goods using the six methods of the WTO Valuation Agreement, used to calculate duties and taxes.