United States. This literal definition includes any charge or
expense in obtaining materials used in the manufacturing
or production of a finished article that is provided to the
seller for use in such manufacturing or production. There
is also an assist value inclusion for the transportation ex-
pense of shipping such materials to the seller from the U.S.
buyer of the imported merchandise that is often omitted
from declarations of true assists.
Assists are defined and clarified in the CFR part 152.102
of the Customs Regulations Title 19. All import shipments
that contain an assist must be accompanied by a proper
commercial invoice that itemizes the value and existence of
an assist as an invoice requirement.
Exemptions from an assist declaration include ...