Join George at the ICPA 2026 Annual Conference where he'll be the speaker for two of the sessions. Also, visit with George at Tuttle Law's booth, space #230.

George's sessions:

Customs Valuation Understanding Assists and Supplemental Payments
Date and time: 3/2/26 2:30 PM - 3:30 PM CT
Location: Sequin


Assists are one of the most overlooked areas of customs valuation and are an area included in almost all CBP initial surveys or requests for information. As such, being able to correctly identify and track assists is an essential element of customs valuation. For those importers with perhaps more complicated international purchasing and sourcing arrangements, such as those in which items such as tooling or molds are purchased or otherwise provided to the manufacturer for free or at a reduced cost for use in the production of the imported merchandise, or those in which product research, development, or engineering services are being performed overseas, or those in which payments are made to the supplier outside the commercial invoice price, the task of accurately valuing and reporting these “assists” or other additions to value to CBP can be complex and can present a risk to the company if not properly identified and declared to CBP. This presentation will help you cut through the complexity of these topics, better identify “assists” or “supplemental payments” if and when they arise and determine how best to value and declare such items/activities to CBP in a straightforward and compliant manner.

Key Topics include:

  • “Assists” and other additions to value, such as “supplemental payments."
  • Instances in which assists or additions to value would be considered dutiable vs. those in which they are not.
  • Ways to apportion or otherwise track and allocate such values to imported merchandise.
  • Industry best practices for properly identifying, calculating, and declaring such values to CBP at entry or through other CBP-authorized procedures.

 

Value and USMCA Reconciliation
Date and Time: 3/2/26 4:00 PM - 5:00 PM CT
Location: Lone Star A

Learn how to correct the value stated on an entry and the difference in these two types of reconciliation.

 

For further information and to register, click on the link below.

 

George Tuttle, III has over 35 years of experience advising clients and litigating matters relating to classification, valuation, country-of-origin, special duty exemptions, NAFTA, drawback, regulatory audits and compliance assessments, penalties, and broker compliance. He also has extensive experience advising clients on export control and licensing matters and is the author of Distribution Licenses: The License Holder as Policeman and Other Related Issues, Law and Policy of Export Controls, published by the American Bar Association, Section of International Law. George Tuttle has been a frequent speaker on various Customs matters before trade groups and Customs brokers.

Full Bio: https://www.tuttlelaw.com/attorneys/gtuttlejr.html