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14 Q: How is the "security fees" treatment when determining the value for customs purposes?

• Escrow fee is the fee to be paid peer-free goods from defects and customs treatment of these charges on any

of the parties to bear these fees as follows stops:

1. In the case of the seller to bear the fees Warranty:


A-If the bill contained the total price actually paid any price, without distinction or separation of duties warranty and therefore can not be deducted.

(B) If the bill include escrow fees separately from the value of the message and was a condition of the sale, so it is added to the value of the message.

If c-supplier contract with a third person to afford these fees that this is the third person to collect these fees from the importer In this case, the underwriting fee is added to the value of the message.

2-in carrying case buyer fees Warranty:

These expenses are not considered part of the value (provided that there is a requirement of the buyer to the seller to bear these fees (according to the advisory opinion Commentary 1/20).




Hot Sailing
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