Customs Valuation Tool
Calculate customs value using WTO Valuation Agreement methods. Supports transaction value, CIF calculation, deductive value, computed value, and method hierarchy analysis.
Customs Valuation Calculator
Calculate customs value using WTO valuation methods. Determine CIF value, apply additions, and compare valuation approaches for compliant import declarations.
Buyer and seller are related parties
Goods/services supplied by buyer
Must be paid as condition of sale
The price actually paid or payable for goods when sold for export to the country of importation.
Based on the transaction value of identical goods sold for export to the same country.
Based on the transaction value of similar goods with like characteristics.
Computed by deducting costs from the unit selling price in the country of import.
Computed from the cost of production plus profit and general expenses.
Flexible application of previous methods using reasonable means.
CIF (Cost, Insurance, Freight) represents the total value of goods at the port of destination. Most countries use CIF as the basis for calculating customs duties.
Different countries may use different valuation bases:
| Addition Type | Description | Documentation Required |
|---|---|---|
| Packing Costs | Labor, materials, containers used for packing | Packing invoices, work orders |
| Selling Commissions | Commissions paid by seller to agent | Commission agreements |
| Assists | Goods/services supplied by buyer (tools, dies, engineering) | Transfer records, agreements |
| Royalties & License Fees | Payments as condition of sale | License agreements |
| Freight to Port | Transport costs to port of importation | Freight invoices, B/L |
| Insurance | Insurance costs during transport | Insurance certificates |
Maintain complete records of all costs, payments, and agreements supporting the declared value.
For related party transactions, be prepared to demonstrate that the relationship didn't influence the price.
Use the official exchange rate on the date of customs declaration, not the payment date.
Some countries allow using the first sale price in multi-tier transactions for lower duties.
Keep records of any tools, molds, or engineering services provided to the manufacturer.
Review royalty/license agreements to determine if payments are dutiable as condition of sale.
Under-valuation penalties and back duties
Incorrect freight/insurance calculations
Penalties for false declaration
Duty miscalculation
Lost opportunity for lower valuation