{"@context":"https://schema.org","@type":"DefinedTerm","name":"customs value determination","description":"Customs value determination is the process by which customs authorities establish the dutiable value of imported goods, which serves as the basis for calculating import duties, VAT, and other charges. The WTO Customs Valuation Agreement governs the methodology: the primary method is transaction value – the price actually paid or payable for the goods, plus freight, insurance, and other costs to the point of importation. Where transaction value cannot be established or is contested, five alternat","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-determination","inLanguage":"en","dateModified":"2026-06-26T15:31:43.813778","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-determination","provider":{"@type":"Organization","name":"Frachtportal","url":"https://www.freight-academy.com"},"quickSummary":"customs value determination · Quelle: https://www.wto.org/english/tratop_e/cusval_e/cusval_e.htm"}