# commercial value

*Last updated: 2026-06-19*

> Unlike transaction value – the price actually agreed between buyer and seller – commercial value reflects the objective market price at which goods would normally change hands between independent parties under open-market conditions.

Unlike transaction value – the price actually agreed between buyer and seller – commercial value reflects the objective market price at which goods would normally change hands between independent parties under open-market conditions. Customs authorities invoke it as a reference when the declared transaction price appears distorted by related-party pricing, group transfer arrangements, or atypical discount structures. In customs valuation, a declared price significantly below the commercial value of comparable goods can trigger additional scrutiny or a request for supporting documentation. For export controls and cargo insurance purposes, commercial value provides a more neutral benchmark than a price negotiated under special circumstances.

**Source:** [https://www.zoll.de/DE/Fachthemen/Warenverkehr/Warenwert/Warenwert_node.html](https://www.zoll.de/DE/Fachthemen/Warenverkehr/Warenwert/Warenwert_node.html)

## Quick Facts

| Property | Value |
|---|---|
| Term | commercial value |
| Language | EN |
| Word count | 102 |
| Last updated | 2026-06-19 |
| Source | https://www.zoll.de/DE/Fachthemen/Warenverkehr/Warenwert/Warenwert_node.html |

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*Logistics Glossary — Freight Academy: [https://www.freight-academy.com/en/glossary/commercial-value](https://www.freight-academy.com/en/glossary/commercial-value)*

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