[meteorite-list] International Shipping/Customs Questions

From: Martin Altmann <altmann_at_meteoritecentral.com>
Date: Mon, 4 Oct 2010 13:35:25 +0200
Message-ID: <001801cb63b8$3d671850$b83548f0$_at_de>

Hi Elton,

as far as the import to Germany (and supposedly in most EU-countries it
could be similar) from Non-EU-States is concerned:
There meteorites - as long as they don't come in form of jewellery - are
reckoned to the customs tariff category:
"Mineral Collectibles".
They are free of custom fees, but for import one has to pay the national
VAT.
In case of mineral collectibles a reduced rate of 7% on value+postage.

The value is determined in a little less philosophical way,
not the value of the of the raw materials, neither the acquisition costs,
nor the intrinsic value, nor the insurance value is decisive,
but it's more simple:

A meteorite is a merchandise,
the value is simply that, what the importer had paid for the specimen.
And based on that value the import-VAT is calculated.


Best!
Martin


-----Urspr?ngliche Nachricht-----
Von: meteorite-list-bounces at meteoritecentral.com
[mailto:meteorite-list-bounces at meteoritecentral.com] Im Auftrag von MEM
Gesendet: Montag, 4. Oktober 2010 06:45
An: Matthew Martin; meteorite list
Betreff: Re: [meteorite-list] International Shipping/Customs Questions

Hello Matt, List

Disclaimer: This below discussion is for entertainment purposes only and
the
reader should consult their own legal services for legal advice as
applicable.

All those terms you mention apply to "meteorites" legally and legitimately.
Meteorites are a subset of rocks so they are "geological samples". If you
mark the contents as "meteorite" you are inviting pilferage and the kind of
inquiry noted. To my knowledge "meteorite" is not a classification in the
tariff

tables so it can be subjectively placed within a more expensive tariff class
if
the customs agent is having a bad day. I prefer the declaration "geological

specimen for study" vs "scientific" as it removes any question of it not
being a

"biological sample". So if you declare it a "geological sample for study"
the
customs agent can check the little box on the computer screen and your
packages
is on its way. The agent doesn't care what it is, so long as it fits neatly
and

legally in the paperwork. Don't give them a motive to think outside the box.


Here are several facts regarding the nuances of shipping into the US and an
example of how items can have multiple "values" legally. Under US import
rules,
scientific samples are not duty-able, however biological samples can be
embargoed/quarantined for additional information-- invite inspection at a
Level
3 containment facility and be arbitrarily destroyed if everything is not
letter
perfect including CITES compliance certification( Endangered Species
Compliance). Technically, if importing/mailing "rocks" vs "geological
samples"
into the US, you may have also have to certify that they have been
autoclaved in

an oven at 250(?) degrees F for 2 hours(?) to kill nematodes. Once again,
"geological samples for study" invites the least attention both by customs
agents and thieves.

One gray area is the value declaration "No Commercial value(NCV)". My rule
of
thumb is, if the intrinsic value of a specimen is substantially less then
its
study value ( NOTE: I am not addressing "collector's value" for then is may
have

commercial value) then you can still insure it under the theory of
asset/replacement value and still legally and legitimately declare "No
commercial value". Importing small quantities of rocks and or minerals into
the

US is generally not taxed. If shipping a specimen outside the US where they
have

hard line import/VAT fees I believe you are entitled declare NCV but if you
insure it for extraordinary value then depending on country to country the
insurance value might invoke Duty/Vat charges on the customer.

CAVEATS: If you are importing "ruby facet rough" for the purpose of making
your

own finished stones, then I am not sure you are entitled to use "NCV or

Geological sample for study" in the customs declaration. If however you
are
redistributing/reselling it or reshipping it to others who may be only
buying it

for a "study sample", then you might be able to legally use "NCV/Specimen
for
study". It is a gray area and depends on if you are receiving a small packet
or
a Sea-Land 40ft container. "Country of Origin" can a problem if importing
material which was originally recovered in Mymimar or pearls from Tahiti(?)
unless they contain within the packing the words " Collected before embargo"

assuming they were in fact from old collections.

Intrinsic vs Commercial vs Asset valuation.
You go to on expedition to Greenland for 4 weeks and collect fossil bearing
rocks for distribution to other researchers or for your own amateur study (
NOTE: "Research" includes "study" but "study" doesn't always imply
"research".
The exclusion wording in US law is " specimens for study").

The rocks themselves, in the low quantity you are shipping/importing, are
"intrinsically" equal to "gravel" in value-- limestone is limestone is
limestone--10 cents per lb at your local landscaper. In and of itself. a
specimen, or crate thereof, may not have intrinsic value. Exceptions maybe
precious metal nuggets where intrinsic value could be argued but are
generally
never questioned by customs unless they have extraordinary value like
several
thousand coin of the realm. If they are not intended to be refined then they


theoretically qualify as no intrinsic value. NOTE: "No intrinsic value" is a

legal concept-- not for customs declaration purposes. It is a legal
argument
against being taxed should the issue arise. If anyone has nuggets they can't

import send them to me I CAN whip out a quick study plan but will of course
have

to retain a portion for my own study and edification.

Back to our example, the cost of collecting is called the acquisition cost
which

is the accounting value you place on your "asset" -- e.g. the expedition
cost to

go to Greenland, room, board, tool rental, local guide, supplies while there
and

etc--. Lets say it works out $1000 per kilogram. This is the cost to go
back to

Greenland and replace the material and what you are insuring.

You may legitimately value the specimens along those lines even if they have
no
commercial value. So even if it is gravel in a commercial sense it has no
"intrinsic" value but still "valuable" to study --Say...study the evolution
of a

sub-species of trilobites of the Ordovician found only in Greenland--ergo
its
scientific value far exceeds its intrinsic value and can be worth $1000 per
kilo

for asset valuing purposes and be still be of no commercial value.

Cut stones; Even though cut stones are or were legitimately geological
samples,

the act of cutting to a gem, moved them into a "manufactured goods" category

which can be duty-able, but not as much tariff as they would get be were
they
set in a finding-- then they are jewelry and garner a luxury tariff.. The
cutting /preparation of a geological "specimen" in general does not change
its
classification since cutting is customary practice in preparing samples for
study--and does not alter its intrinsic value.

Disclaimer: This above discussion is for entertainment purposes only and
the
reader should consult their own legal services for legal advice as
applicable.

Elton
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Received on Mon 04 Oct 2010 07:35:25 AM PDT