Are Handling Charges Dutiable?

While U.S. freight and transportation charges are not normally dutiable, certain handling charges for U.S. activity paid by the importer could well be dutiable. In a controversial 1990 Customs ruling, the importer paid a series of ''handling'' charges to the seller's U.S. subsidiary.

What are dutiable charges?

Therefore, all costs, charges and expenses incurred in the international sales transaction up to the FOB point (the point when the goods are laden on board the vessel or aircraft) must be included in the Customs value. These are referred to as dutiable charges.

What is dutiable and non dutiable?

A duty is a tax levied by governments on imported and exported goods. The calculation of duties is dependent on the declared value of the commodities within the shipment. ... In most cases, documents that do not have any commercial value are non-dutiable. However, documents with commercial value are dutiable.