Dealing with Free of Cost Import
Many of the industries will have requirement to import goods free of cost. This may be free samples, warranty replacement etc. Even though the goods are sent free of cost by the vendor, company needs to pay duty to the customs based on the Assesable value of the material. Also, there can be other delivery costs also.
There is no standard solution to address this. There are many solutions for this in SCN like creating standard import PO and posting credit memo after vendor invoice verification, maintaining an amount of 0.01 for gross price in PO and changing the duty values in MIRO, posting customs invoice in FB60 etc. We have recently addressed this through a different way which seems to be more logical and convenient. Just thought of sharing this, as this may be helpful to you.
First of all, a new pricing procedure needs to be defined for this purpose.
1. Create a condition type copying PBXX for Material Assesable Value (Say ZBXX).
2. Create Pricing procedure without PB00 and PBXX. Include ZBXX and mark it as statistical. Subsequently add customs duty conditions and set subtotal 9 for customs duty condition.
3. There should be a purchasing org exclusively for free of cost import (This may look odd, but this is required to trigger different pricing for same vendor for FOC and normal purchase.)
4. Assign this schema to vendor schema group and the schema group for the above purchase org.
5. In vendor master purchasing data for the above purchase org, set currency as local currency (Customs vendor currency) and set invoicing party as customs vendor.
Now when you create PO for free of cost import, enter the vendor and purchase org created for FOC import. When you enter the material assesable value, customs duties will be calculated accordingly. When GR is posted, there will not be any liability on vendor. Liability of the customs duty will be on the customs vendor. Proceed with invoice verification as usual.