https://www.taxtmi.com/forum/issue?id=108605 Assessable value in a high sea sale is the consideration paid by the importer to the assessee at importation; the original supplier's invoice or original buyer's price is not the basis. When multiple high sea sales occur, valuation uses the last sale price. If documentary links are absent, valuation is determined under general valuation rules. Administrative practice has prescribed a notional addition for HSS commission, formal requirements for stamped and post departure dated HSS agreements, and bills of entry reflecting the HSS buyer. High sea sales are outside territorial jurisdiction for sales tax. en-us Fri, 15 May 2015 14:42:52 +0530 Thu, 23 Jan 2025 15:56:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=108605 Assessable value in a high sea sale is the consideration paid by the importer to the assessee at importation; the original supplier's invoice or original buyer's price is not the basis. When multiple high sea sales occur, valuation uses the last sale price. If documentary links are absent, valuation is determined under general valuation rules. Administrative practice has prescribed a notional addition for HSS commission, formal requirements for stamped and post departure dated HSS agreements, and bills of entry reflecting the HSS buyer. High sea sales are outside territorial jurisdiction for sales tax. Discussion-Forum Customs Fri, 15 May 2015 14:42:52 +0530 https://www.taxtmi.com/forum/issue?id=108605