# customs value control

*Last updated: 2026-06-22*

> Customs authorities apply customs value control to verify that imported goods have been declared at the price actually paid or payable.

Customs authorities apply customs value control to verify that imported goods have been declared at the price actually paid or payable. Undervaluation – artificially suppressed invoice prices – erodes duty revenue and gives non-compliant importers an unfair competitive edge over those who declare correctly. Officials cross-reference commercial invoices, freight documents, and payment records against price databases or market benchmarks. The review may take the form of a desk audit or an on-site inspection; for high-risk consignments, both are often combined. Where a discrepancy is found, customs may reject the declared value and substitute their own assessment, triggering back payments and potential penalties. This is distinct from physical customs examination, which concerns the goods themselves rather than their stated value.

**Source:** [https://www.wcoomd.org/en/topics/valuation.aspx](https://www.wcoomd.org/en/topics/valuation.aspx)

## Quick Facts

| Property | Value |
|---|---|
| Term | customs value control |
| Language | EN |
| Word count | 119 |
| Last updated | 2026-06-22 |
| Source | https://www.wcoomd.org/en/topics/valuation.aspx |

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