{"@context":"https://schema.org","@type":"DefinedTerm","name":"Customs Value Declaration","description":"When a commercial invoice alone does not fully establish the transaction value of an imported shipment, the importer must submit a Customs Value Declaration alongside it. The document records the dutiable value: the purchase price plus all cost elements forming part of the customs value—freight, insurance, commissions, and comparable charges to the point of entry. Import duties and applicable taxes are assessed on this declared basis. If the stated value appears implausibly low or supporting doc","inDefinedTermSet":{"@type":"DefinedTermSet","name":"Frachtportal Logistics Glossary","url":"https://www.freight-academy.com/en/glossary"},"url":"https://www.freight-academy.com/en/glossary/customs-value-declaration-2","inLanguage":"en","dateModified":"2026-06-23T19:09:19.971213","citation":"https://www.wto.org/english/tratop_e/cusval_e/cusval_e.htm","markdownMirror":"https://www.freight-academy.com/api/md/glossary/en/customs-value-declaration-2","provider":{"@type":"Organization","name":"Frachtportal","url":"https://www.freight-academy.com"},"quickSummary":"Customs Value Declaration · When a commercial invoice alone does not fully establish the transaction value of an imported shipment, the importer must submit a Customs Value Declaration alongside it. · Quelle: https://www.wto.org/english/tratop_e/cusval_e/cusval_e.htm"}