Hi Gadgetgal,
Importing merchandise into the United States is a rather lengthy process that
cannot be fully summarized in a short space. I will, however, provide some
information that will define some key terms, help your research, and gather
information.
Since Germany is a member state of the European Union, the exporter needs to
register for a Value Added Tax (VAT). Think of VAT as a sales tax where the
trader, as a result of the business activity, pays the rightful authority the
incurred monies.
Every country in the European Union has varying VAT rules to abide by. Your
best bet is to ask the German wholesaler where you can acquire the VAT number
in question. Also, try to ask them for an English documentation of Germany's
export policies. For a simple explanation of VAT numbers look on the FS
Online site:
FS Online
Explanation of VAT
http://www.e-fs.net/vatreg.html
If you need help with VAT registration, there are a number of business services
that can help. Many of them offer contact information on their site and could
lead you in the right direction:
Yahoo!
VAT Financial Services
http://srd.yahoo.com/srct/8011614/vat/1/3/*http://dir.yahoo.com/Business_and_Eco
nomy/Shopping_and_Services/Financial_Services/Taxes/Value_Added_Tax__VAT_/
A good place to start gathering import information is by purchasing
the "Importing into the United States: A Guide for Commercial Importers" from
the Government Printing Office (GPO). Simply call their number and ask for the
publication (stock number 048-002-00132-1) or you can go online to order the
guide from their bookstore. This document will cover the procedures for
importing into the United States.
Government Printing Office
Phone: (202) 512-1800
http://www.gpo.gov
As Hapanot has pointed out (See comment below), there are a number of U.S.
import entry documents that need to be filled out before your import is
accepted into the U.S. These are all found on the U.S. Customs website.
ENTRY DOCUMENTS
* Within five working days of the date of a shipment's arrival at a U.S. port
of entry, entry documents must be filed at a location specified by the port
director, unless an extension is granted. These documents consist of:
* Entry Manifest (Customs Form 7533) or Application and Special Permit for
Immediate Delivery (Customs Form 3461) or other form of merchandise release
required by the port director.
* Evidence of right to make entry.
* Commercial invoice or a pro forma invoice when the commercial invoice cannot
be produced.
* Packing lists if appropriate.
* Other documents necessary to determine merchandise admissibility.
If the goods are to be released from Customs custody on entry documents, an
entry summary for consumption must be filed and estimated duties deposited at
the port of entry within 10 working days of the time the goods are entered.
U.S. Customs
Importing and Exporting Pages
http://www.customs.ustreas.gov/impoexpo/impoexpo.htm
Many of the aforementioned forms will be located here:
U.S. Customs
Forms Page
http://www.customs.gov/travel/forms.htm#top
According to U.S. Customs, you must also fulfill the following requirements for
your merchandise to enter the United States:
IMPORT REQUIREMENTS
* An individual may make his/her own Customs clearance of goods imported for
personal use or business. All merchandise coming into the United States must
clear Customs and is subject to a Customs duty unless specifically exempted by
law. Clearance involves a number of steps: entry, inspection, appraisement,
classification and liquidation.
* The U.S. Customs Service does not require an importer to have a license or
permit. Other agencies may require a permit, license, or other certification,
depending on what is being imported. Customs entry forms do ask for your
importer number. This is either your IRS business registration number, or if
your business is not registered with the IRS or you do not have a business,
your social security number.
* The importer must declare the dutiable value of merchandise. The final
appraisement is fixed by Customs. Several appraisement methods are used to
arrive at this value. The transaction value serves as the primary basis of
appraisement. Transaction value is the price actually paid or payable by the
buyer to the seller for the goods imported. Other factors may also add to the
dutiable value of merchandise, such as packing costs, selling commissions,
royalty or licensing fees, etc. When the transaction value cannot be
determined, then the value of the imported goods being appraised is the
transaction value of identical merchandise. If merchandise identical to the
imported goods cannot be found or an acceptable transaction value for such
merchandise does not exist, then the value is the transaction value of similar
merchandise. Similar merchandise means merchandise that is produced in the same
country and by the same person as the merchandise being appraised. It must be
commercially interchangeable with the merchandise being appraised. The
identical or similar merchandise must have been exported to the United States
at or about the same time the merchandise being appraised is exported to the
United States.
* The importer must determine the classification number of the merchandise
being imported. The Harmonized Tariff Schedule of the United States (HTSUS),
issued by the United States International Trade Commission, prescribes the
classification of merchandise by type of product; e.g., animal and vegetable
products, textile fibers and textile products.
* The importer must pay estimated duties and processing fees if applicable.
Customs makes the final determination of the correct rate of duty. The duty
rate of an item is tied to its classification number. The HTSUS provides
several rates of duty for each item: general rates for countries with which we
maintain normal trade relations (NTR); special rates for special programs
(free, or lower than the rates currently accorded NTR countries); and column 2
rates for imports not eligible for either general or special rates. Customs
duties are generally assessed at ad valorem rates, a percentage of which is
applied to the dutiable value of the imported goods. Some articles, however,
are dutiable at a specific rate (so much per piece, liter, kilo, etc); others
at a compound rate of duty (i.e., combination of both ad valorem and specific
rates).
* If formal entry is required - the importer may have to post a surety bond.
* It is the importers responsibility to ensure that his or her goods being
imported meet admissibility requirements - such as proper marking, safety
standards, etc. - and that the proper permits, if required, have been obtained
in advance of the goods arriving in the United States.
Lastly, try the Import-Export Bulletin Board to ask other small businesses how
they established their import business.
Additional Websites that may interest you:
The Import-Export Bulletin Board
http://www.iebb.com
FS Online
Explanation of VAT
http://www.e-fs.net/vatreg.html
Yahoo!
VAT Financial Service Listings
http://dir.yahoo.com/Business_and_Economy/Shopping_and_Services/Financial_Servic
es/Taxes/Value_Added_Tax__VAT_/
Government Printing Office
Phone: (202) 512-1800
http://www.gpo.gov
U.S. Customs
Importing and Exporting Pages
http://www.customs.ustreas.gov/impoexpo/impoexpo.htm
U.S. Customs
Forms Page
http://www.customs.gov/travel/forms.htm#top
The Import-Export Bulletin Board
http://www.iebb.com
U.S. Customs
Import Requirements
http://www.customs.ustreas.gov/impoexpo/import.htm#import
FS Online
http://www.e-fs.net/vatreg.html
VAT Form
Application for Registration
http://www.hmce.gov.uk/forms/forms/v1.pdf
VAT Forum
http://www.vatforum.com/new/vatforum.htm
U.S. Business Advisor
http://www.business.gov/busadv/maincat.cfm?catid=83
Search Terms Used:
us customs
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Google Categories Used:
Business > Industries > Import and Export
http://directory.google.com/Top/Business/Industries/Import_and_Export/Services/?
tc=1
Business > Industries > Import and Export > Resources
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Business > Industries > Import and Export > Consultants
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s/?tc=1
Regards,
Trailhead |
