C5 Global Customs Conference 14 15 May 2008 (Customs Value)

Customs Value C5 Global Customs Compliance May 14-15, 2008 Jasper Helder

Agenda ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Case (1) Product/Assist Flows Unrelated Plant (Korea) XYZ Sourcing (Hong Kong) XYZ Marketing (EU) XYZ IP (Switzerland) ABC Software (PRC) DEF Materials (Taiwan) GHI IP Licensing (USA) XYZ D & D (Germany) XYZ Plant (PRC) EU Import 10 % Tariff Product Product Product Materials Software Materials Patents Product Development Designs Sketches IP License

Case (2) Money Flows Unrelated Plant (Korea) XYZ Sourcing (Hong Kong) XYZ Marketing (EU) XYZ IP (Switzerland) ABC Software (PRC) DEF Materials (Taiwan) GHI IP Licensing (USA) XYZ D & D (Germany) XYZ Plant (PRC) Price 160 Price 80 Tolling Fee 20 Materials Cost 50 Patent Royalties 10 D&D Royalties 30 License Fee 40 ,[object Object],[object Object],[object Object],Patent Royalties 10

Transaction Value: Issues ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],XYZ Sourcing (Hong Kong) Unrelated Plant (Korea) XYZ Plant (PRC) XYZ Marketing (EU) Tolling Fee 20 Price 80 Price 160

What is “Sale” ? ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

First Sale for Export (EU) ,[object Object],[object Object],[object Object],[object Object]

First Sale for Export (EU) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

First Sale for Export (WCO) ,[object Object],[object Object],[object Object],[object Object]

First Sale for Export ,[object Object],[object Object],[object Object],[object Object],[object Object]

Transaction Value: Conclusions ,[object Object],[object Object],[object Object],[object Object],[object Object],XYZ Sourcing (Hong Kong) Unrelated Plant (Korea) XYZ Plant (PRC) XYZ Marketing (EU) Tolling Fee 20 Price 80 Price 160

Adjustment TV: + Assists ,[object Object],[object Object],[object Object],[object Object],XYZ Sourcing (Hong Kong) DEF Materials (Taiwan) ABC Software (PRC) GHI IP Licensing (USA) XYZ IP (Switzerland) XYZ Marketing (EU) Patent Royalties 10 Patent Royalties 10 License Fee 40 Materials Cost 50 D&D Royalties 30

Material Costs: + ! ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],Unrelated Plant (Korea) XYZ Sourcing (Hong Kong) XYZ Plant (PRC) XYZ Marketing (EU) Price 80 Tolling Fee 20 Price 160

Software + ? ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Patent Royalties + ? (1) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Patent Royalties + ? (2) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Patent Royalties + ? (3) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],XYZ Marketing (EU) XYZ IP (Switzerland) GHI IP Licensing (USA) Patent Royalties 10 Patent Royalties 10 Patents XYZ Plant (PRC) Unrelated Plant (Korea)

Design & Development Royalties + ? ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Buying Commisions - ? ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],XYZ Sourcing (Hong Kong) XYZ Marketing (EU) XYZ Plant (PRC) Unrelated Plant (Korea) DEF Materials (Taiwan) Materials - Sourcing - QA - Logistics Product - QA - Logistics Product - Sourcing - QA - Logistics Price 160 -/- Buying Commission ?

Evaluation (1) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Evaluation (2) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Evaluation (3) ,[object Object],[object Object],[object Object],[object Object],[object Object]

Thank You ! Jasper Helder + 31 6 46 17 94 82 [email_address]

C5 Global Customs Conference 14 15 May 2008 (Customs Value)

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C5 Global Customs Conference 14 15 May 2008 (Customs Value)