Tài liệu XNK

Đăng nhập

Tên đăng nhập :
Mật khẩu :

Nếu bạn chưa có tài khoản . Vui lòng đăng ký tài khoản !

Use of the First Sales rule for Customs Valuation of U.S Imports

 

USE OF THE FIRST SALES RULE FOR CUSTOMS VALUATION OF U.S IMPORTS

 

Where there are multiple sales of goods prior to their importation into the United States, the First Sale rule allows importers, in certain circumstances, to use the price paid in the “first or earlier sale” as the basis for the customs value of the goods rather than the price the importer ultimately paid for the goods. Under U.S. law, the preferred method of valuing imported merchandise for customs purposes is transaction value of the goods sold. When such transaction value is required and the goods are sold more than once before they are actually imported (e.g., in sales involving middlemen), the First Sale rule allows an earlier sale to be used in declaring customs value as long as that sale can be documented as a sale for exportation to the United States and the importer meets all other Customs requirements.

Tài liệu liên quan

Sales tips and sales quotes

50 MOTIVATIONAL SALES QUOTES TO GET YOU PUMPED UP

Improving Sales In Freight Forwarding

Freight forwarding market in india (new)

Export Sales Manager

Import and Export in Vietnam

FIATA Model Rules for Freight Forwarding Services

A guide to the principles & practice of export

Model contracts

Oxford Bussiness English - English for Sales and Purchasing