Customs Value
The value of imported goods used to calculate the amount of duty owed, typically based on the transaction value (price actually paid).
Understanding Customs Value
The primary method for determining customs value is the transaction value method — the price actually paid or payable for the goods when sold for export to the United States. If this cannot be used, alternative valuation methods include transaction value of identical goods, transaction value of similar goods, deductive value, computed value, and fallback methods.
Frequently Asked Questions
What is Customs Value?
Why is customs value important for US importers?
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