{"@context":"https://schema.org","@type":"DefinedTerm","name":"commercial value","description":"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","inDefinedTermSet":{"@type":"DefinedTermSet","name":"Frachtportal Logistics Glossary","url":"https://www.freight-academy.com/en/glossary"},"url":"https://www.freight-academy.com/en/glossary/commercial-value","inLanguage":"en","dateModified":"2026-06-19T01:25:52.948264","citation":"https://www.zoll.de/DE/Fachthemen/Warenverkehr/Warenwert/Warenwert_node.html","markdownMirror":"https://www.freight-academy.com/api/md/glossary/en/commercial-value","provider":{"@type":"Organization","name":"Frachtportal","url":"https://www.freight-academy.com"},"quickSummary":"commercial value · 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. · Quelle: https://www.zoll.de/DE/Fachthemen/Warenverkehr/Warenwert/Warenwert_node.html"}