Assists

Definition and principle

Assists are goods or services provided directly or indirectly by the buyer to the producer or seller of imported goods, free of charge or at reduced cost, and used in the production or sale for export of those goods. Their value must be added to the price actually paid to determine the customs value.

Legal framework

Assists are defined by article 71, paragraph 1, point (b) of the UCC and by article 8, paragraph 1, point (b) of the WTO Customs Valuation Agreement. Delegated Regulation 2015/2446 (articles 135 to 139) details the valuation and apportionment rules for assists.

Types of assists

• Materials, components, parts, and similar items incorporated in the imported goods
• Tools, dies, moulds, and similar items used in the production of the goods
• Materials consumed during production (lubricants, fuels, etc.)
• Engineering, development, artwork, and design work, plans and sketches undertaken outside the EU and necessary for the production of the goods

Valuation rules

• Assists are valued at the cost of acquisition if the buyer purchased them, or at the cost of production if the buyer made them
• If assists are used for multiple imports, their value may be apportioned proportionally (pro rata of units produced or first shipment)
• Engineering work carried out in the EU is not an assist (only work carried out outside the EU is concerned)

Common mistakes

• Failing to declare assists (moulds, technical drawings sent to the supplier) at import
• Not correctly apportioning the value of assists across successive imports
• Confusing assists with royalties: assists are physical or intellectual contributions, royalties are payments for the use of intellectual property rights