financing, foreign inland freight, and assembly.
Valid Allowance/Charge Indicator Codes are: A = Dutiable Allowance, C = Dutiable
Charge, D = Dutiable CBP Adjustment, N = Non-dutiable CBP Adjustment, R = Non-
dutiable Allowance, S = Non-dutiable Charge.
In preparing invoices that include additions, deductions or both, the allowance/charge
indicator should be: A, C, or D for additions to the invoice value; N, R, or S for
deductions to the invoice value. Invoiced allowances detail how the amount the buyer
paid the seller was different from the invoiced merchandise value. For example,
allowances provide for a reduction in the dutiable value for costs associated with
damaged or defective goods (code R), or provide for an increase in dutiable value due to
an indirect payment (code A). Invoiced charges detail amounts the buyer paid for the
merchandise in addition to the invoiced cost for each item. For example, charges allow
for reductions in the dutiable value for costs charged to the buyer by the seller for testing,
quota costs, financing, and foreign inland freight (code S), or allow for increase in
dutiable value for dies, molds, tools, foreign research and development, etc. (code C).
Adjustments are costs or values that do not change the amount the buyer paid the seller
but rather adjust the dutiable value. For example, adjustments include terms of sale
deductions such as international freight and insurance (code N) or allow for increase to
the dutiable value for amounts that were paid to a party other than the invoicing party
(e.g., an assist for tooling paid to third party) (code D).
Allowances allow for reductions in the entered value for items such as damaged or defective
goods; charges are costs charged to the buyer by the seller such as testing, quota,
financing, foreign inland freight, and assembly.
Allowance/Charge/Adjustment Amount: The total monetary value of the allowance/
charge/adjustment being described. Four decimal places are implied. The guidance provided
above is in no way intended to rule on whether a cost is dutiable or non-dutiable. Additional
guidance can be found in 19 CFR 141.86 and 152.103.
Note: Allowance/Charge/Adjustment Indicators and Amounts can be transmitted at the
header level or line level. Transmitting these data elements at both levels will duplicate
the value of the allowance, charge, or adjustment which will affect the accuracy of the
dutiable value.
Allowance/Charge/Adjustment Description: A concise narrative description of the
allowance/charge/adjustment that is being reported. Abbreviated descriptions e.g. NDC,
C&F, or DDP are not acceptable. Descriptions should be spelled out e.g. Cost and Freight,
Delivered Duty Paid, Freight, Insurance, etc.
Related Document Identifier: A valid code representing the related document identifier
listed in Appendix B of the ABI CATAIR Appendices. Some OGA certifications do not fit
in the “Related Document” screen so they must be transmitted in the merchandise
description field instead.