Six months after the entry summary for the stopwatches was filed, the importer informs the broker he gave a die (purchased from a nonrelated U.S. firm at a cost of U.S. $500) to Bern Watch Inc., without charge, to be used only for the manufacturing of the 500 stopwatches. Transportation and duty costs to the importer to get the die to Bern were an additional U.S. $70. Based on this information, the broker should:
A. Take no action because the entry summary is already projected for liquidation.
B. Submit a SIL to CBP with a check for US $570 because this is a proceed to the seller, Bern Watch Inc.
C. Submit a SIL or a Prior Disclosure to CBP because this is an assist valued at US $500.
D. Submit a SIL or a Prior Disclosure to CBP because this is an assist valued at US $570.
E. Submit as a SIL requesting that the entered value be reduced by the amount of the assist and that the subsequent difference in duty and fees be refunded.
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The Answer is: D
Citation: 19 CFR 152.103
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