Extract to table

952/2013) ("UCC") or, alternatively, constitutes a selling commission or procurement markup that must be included in the customs value of the imported goods under Article 71(1)(a)(i) of the UCC

952/2013) provides that "buying commissions" — that is, fees paid by an importer to its agent for the service of representing the importer in the purchase of goods — shall not be included in the customs value of imported goods

The Implementing Regulation thus emphasizes two critical elements: (i) the agent must be acting in a representative capacity, and (ii) the representation must be on behalf of the importer (the buyer) rather than the seller

The agent must be acting as the buyer's representative in the purchasing transaction, not as an intermediary advancing the seller's commercial interests

A genuine buying agent must maintain independence from the manufacturer or supplier of the goods

The buying agent must provide substantive value-added services on behalf of the buyer in connection with the procurement