Transaction Value

Category: Customs

Also searched as: Transaction value method

Definition (plain English)

The customs valuation basis using the price actually paid or payable for imported goods, adjusted where customs rules require.

Why it matters commercially

Transaction value is common, but wrong adjustments can create duty underpayment, penalties, and inaccurate landed cost.

Example

An importer added tooling assist value to transaction value before filing the entry.

Common mistake

Assuming supplier invoice value is always the complete customs value without reviewing required additions and exclusions.

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