Conflicts between customs authorities and taxpayers concerning buying commission excluded from customs value have been increased because more difficult is it to define the legal character of a person who describes as a procurement agent.
A buying agent is a person who acts for the account of a buyer, rending him services in connection with finding suppliers, informing the seller of the desires of the importer, collecting samples, inspecting goods and, in some cases, arranging the insurance, transport, storage and delivery of the goods.
Because above definition is ambiguous, this study presented the criteria of law and service which could be recognized as buying agent and buying commission by customs law.