Important Update: What Charges Are Considered Dutiable?
From Radius International
When importing goods into the United States, it’s critical to understand what costs must be included in the dutiable value of your shipment. Failure to declare certain charges correctly can result in compliance issues, shipment delays, or penalties.
According to U.S. Customs regulations (19 CFR 152.103), the transaction value of imported merchandise must include not just the price paid for the goods, but also several additional charges:
Packing Charges
- Any packing costs paid by the buyer for preparing goods for export must be included in the dutiable value.
Selling Commissions
- Selling commissions paid by the buyer to an agent (except buying commissions) are also dutiable.
Assists
- The value of any materials, components, tools, molds, or other goods provided by the buyer free of charge (or at a reduced cost) must be added.
Royalties and License Fees
- Royalties or license fees that the buyer is required to pay as a condition of the sale must be included in the dutiable value.
Proceeds from Resale
- Any proceeds of a subsequent resale, disposal, or use of the imported goods that accrue back to the seller must also be included.
What This Means for Importers:
- Full Disclosure: Importers must declare all dutiable charges when reporting the value of their goods.
- Compliance Matters: Incomplete or incorrect declarations can trigger audits, fines, and shipment holds.
- Stay Ahead: Knowing what to include ensures faster clearances, fewer surprises, and reduced risk for your business.
At Radius International, we are here to guide you through every step of the import process—keeping you informed, compliant, and moving forward.
If you have any questions about how these rules apply to your shipments, contact our team today.
