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Shap Talk

• Did you provide Customs with a proper declared value for your merchandise in accordance with 19 U.S.C. 1481 and 19 U.S.C. 1401a?  Do you know the 'price actually paid or payable' for your merchandise?  Do you know the terms of sale? 
   
• Has Customs issued a "ruling" regarding the valuation of the merchandise, and if so, has the ruling been followed? (see 19 CFR Part 177)  Can you establish that you followed the ruling reliably?  Have you brought those facts to Customs' attention?
   
• Have you consulted the Customs Valuation Laws, Customs Valuation Encyclopedia, Customs Informed Compliance Publications, court cases and Customs Rulings to assist you in valuing merchandise?
   
• Have you consulted with a Customs "expert" to assist in the valuation of the merchandise?
   
• If you purchased the merchandise from a "related" seller, have you reported that fact upon entry and taken measures to ensure that the value reported to Customs is a correct "related party" value for the goods?  If you are declaring a value based upon a transaction in which you were or were not the buyer, have you substantiated that the transaction is a bona fide "sale at arm's length" and that the merchandise was clearly destined to the United States at the time of sale?
   
• Have you taken measures to ensure that all of the legally required costs or payments associated with the imported merchandise have been reported to Customs (e.g., assists, commissions, indirect payments or rebates, royalties, etc.)?  Do you know whether there will be rebates, tie-ins, indirect costs, additional payments?  Whether 'assists' were provided or commissions or royalties paid?  Are the amounts actual or estimated?