Buying commissions paid to a true buying agent of the U.S. importer are not part of customs value (excluded). Selling commissions paid to a seller’s agent are part of customs value. The distinction turns on principal-agent relationship: who does the agent represent? Documentation must support buying-agent characterization.
This guide covers Buying Agent vs. Selling Agent. Specialty customs topics range from valuation methodology to specific cargo types and regulatory overlays.
Practical implementation depends on company size, sector, and operational structure.
Buying agent definition
Agent who represents and acts on behalf of the U.S. buyer. Selects suppliers, negotiates price, monitors quality on buyer’s behalf.
Selling agent definition
Agent who represents and acts on behalf of the foreign seller. Markets goods, negotiates with buyers on seller’s behalf.
Documentation supporting buying agent
Written buying agency agreement. Compensation by buyer (not seller). Activities consistent with buyer’s interests.
Common challenges
CBP scrutinizes buying-agent claims. Documentation must be thorough; functional reality must match the stated relationship.
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.