The third party broker assumes responsibility for the goods. Tariff classification is based on the Harmonized Commodity Description and Coding System, generally referred to as the Harmonized System. Most of the items are subject to ad valorem duty rates based on the CIF value at the port of entry. All tariffs, import charges, brokerage fees and warehousing fees are the responsibility of the importer. An invoice is not required for UPS Express letters, nor for shipments containing only documents.
Software is considered a non-document and requires an invoice.
Samples are treated as if they were for commercial use. All sample software must have a commercial invoice and a nominal or fair market value must be stated for customs purposes. Inc. All Rights Reserved.