Valuation
Assists (Importer Supplies)
Goods or services provided free or at reduced cost by the importer to the foreign producer that must be included in customs value.
Goods or services provided free or at reduced cost by the importer to the foreign producer that must be included in customs value.
Assists are contributions the importer provides to the foreign producer that must be added to the invoice price to determine customs value: materials, tools, molds, engineering, design.
Additions to Customs Value
Expenses that must be added to the price paid to determine transaction value: selling commissions, packaging, assists from importer, royalties, and transport/insurance costs to entry point.
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.
ValuationCustoms Value Adjustments
Modifications to the price paid or payable that must be added or subtracted to determine the transaction value of goods.