Assists (materials, components, tools, design/engineering services provided free or at reduced cost by buyer to seller) must be added to customs value. Royalties tied to the goods (paid by buyer as condition of sale) are also dutiable. Apportionment across imports common. Most-overlooked addition to dutiable value.
This guide covers Assists and Royalties in Customs Valuation. Specialty customs topics range from valuation methodology to specific cargo types and regulatory overlays.
Practical implementation depends on company size, sector, and operational structure.
Assist categories
Materials, components, tools/dies/molds, design/engineering services. All buyer-provided to seller.
Royalty dutiability test
Royalty must be paid by buyer (or for buyer’s account) and be a condition of sale. Buyer-paid royalties not tied to specific goods often not dutiable.
Apportionment
Assist value typically apportioned across the production run benefited. Documentation supports the apportionment.
Common errors
Failing to disclose buyer-provided tooling, design services, or technical assistance. Royalty mischaracterization.
Frequently asked questions
When does this apply?
Most relevant for SMB importers in the named sector or facing the named situation.
What documentation matters?
Standard CBP forms, supplier certificates, BOM analysis, and topic-specific records.
What is the timeline?
Initial assessment 2-4 weeks; full implementation 8-16 weeks depending on scope.
What does this cost?
Project work $5,000-$25,000 depending on complexity. Ongoing retainer for active operations.
How do I begin?
Book a 15-minute scoping call. We confirm fit before any engagement.
Get started
Engage on a specific specialty topic. Project pricing varies by scope.