Your supplier accepts a claim for cracked serving bowls and offers replacement bowls with the next paid order. The salesperson proposes one carton description and an invoice for the purchased bowls alone because the replacements are free. Before combining the goods, identify exactly which units settle the claim and ask your customs broker how the mixed consignment should be documented and valued.
The bowls and proposal are fictional illustrations, not transactions or customs declarations. This article gives general information, not customs, tax, legal, logistics, accounting or investment advice. A qualified broker and other advisers must assess the destination, procedure and actual records. Free supply is not a promise of zero customs value, duty relief or tax exemption.
Tie the replacement promise to the accepted claim
Obtain a settlement identifying the original order, claim, affected items and replacement quantities. Confirm product revision, condition, dispatch arrangement and what the parties intend the replacement to resolve. Have counsel review any full-settlement wording before an authorised buyer accepts it.
The supplier-refund guide distinguishes replacement from cash and credit remedies. Here the seller has proposed physical goods. A dispatch promise is not the same as receipt of conforming replacements.
Agree the treatment of the defective originals, including whether they are retained, returned or disposed of and who bears the associated costs. Obtain suitable technical and legal advice before disposal or resale. Do not assume a replacement offer authorises your warehouse to destroy evidence or sell unsafe goods.
Keep bought and replacement lines distinguishable
Ask the seller to identify purchased units and no-charge replacement units separately in the proposed document set. Connect the replacement lines to the claim reference without concealing their actual quantity, identity or condition. Ask the broker which documents and explanations are required before the seller finalises them.
The ITA shipment-document guide describes commercial invoices and packing lists with different purposes. Use it as general US exporter guidance, not a destination-specific form. A note saying “free replacements” does not supply every detail an authority may need.
Purchasing could prepare the following editorial allocation:
| Field | What to establish before dispatch |
|---|---|
| Purchased goods | New order, invoice lines, variants and quantities |
| Replacement goods | Original claim, agreed remedy, variants and quantities |
| Commercial amount due | What the seller charges for the new purchase and any other agreed charges |
| Valuation evidence | Product information and supporting values for broker review |
| Packing identity | Carton marks and mapping of both groups to actual packages |
| Costs and responsibilities | Agreed freight, insurance, handling and import-cost allocation |
| Receipt and claim closure | Counts, condition checks and unresolved remedy obligations |
This is not an invoice or a customs valuation method. Where a carton contains both groups, make its contents traceable rather than assume separate cartons are universally required.
Ask about value before the documents are issued
The WTO customs-valuation overview explains transaction value and alternatives where it is unavailable or unacceptable. That framework is why “nothing payable for these units” should not be treated as an automatic instruction to declare zero value. The broker must assess the actual replacement arrangement and applicable rules.
Provide the original purchase and claim, replacement agreement, descriptions, quantities and available price evidence. Let the broker determine the valuation approach and any further records needed. Do not substitute an arbitrary nominal amount or relabel the bowls as samples to obtain a lower charge.
Ask separately whether any replacement procedure or relief exists and what evidence it requires for this destination. This article does not identify a local scheme or promise eligibility. The seller's commercial concession does not decide customs treatment, and a customs valuation does not itself create a new debt to the seller.
The HS-code disagreement guide addresses another question for qualified review. A familiar code from the previous shipment is not proof that every new line or the proposed procedure is correct.
Agree transport and import costs separately
Confirm who arranges the combined shipment and who pays the costs the replacement adds. A seller supplying bowls free may still expect the buyer to fund freight or handling. Do not infer delivery terms or cost allocation from the word “free”.
Use the split-shipment guide if purchased and replacement units leave in different consignments. Update package and shipment references for the actual plan. Goods promised for a later shipment should remain outstanding in the claim record, not appear as received with today's order.
Before funding the reorder, reconcile its payable amount independently of the replacement quantity. Where a payment provider is involved, ask whether it can accept the actual purchase documents and payment request. Do not instruct it to create a customs value or convert a no-charge remedy into an undocumented invoice deduction.
Close the remedy after the relevant receiving checks
At arrival, compare purchased and replacement goods with their respective allocations. Have a competent reviewer assess replacement conformity against the accepted requirement. Record missing or damaged replacements separately from defects in the new purchase, preserving the notice and evidence process the advisers require.
Ask the seller to reconcile any remaining obligation. Your accountant and broker assess the records and any necessary corrections. Keep claim closure tied to the agreed settlement and actual outcome, not merely the tracking number or a zero-price line.
Use pay an invoice to enquire with A2vanta about the paid reorder before funding. A2vanta does not arrange replacement freight, determine customs value or guarantee that the claim is satisfied.