{"@context":"https://schema.org","@type":"DefinedTerm","name":"Customs value management","description":"Customs value management comprises all coordinated internal processes for determining, documenting, and verifying the customs value of goods at the point of importation. The customs value forms the basis for calculating import duties and import VAT, governed primarily by the WTO Customs Valuation Agreement and implemented in the EU through the Union Customs Code. Importers, customs brokers, and freight forwarders must accurately capture and substantiate all value-relevant components – transactio","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-management","inLanguage":"en","dateModified":"2026-06-26T15:26:04.144369","citation":"https://www.zoll.de/DE/Fachthemen/Steuern/Einfuhrumsatzsteuer/Zollwert/zollwert_node.html","markdownMirror":"https://www.freight-academy.com/api/md/glossary/en/customs-value-management","provider":{"@type":"Organization","name":"Frachtportal","url":"https://www.freight-academy.com"},"quickSummary":"Customs value management · Customs value management comprises all coordinated internal processes for determining, documenting, and verifying the customs value of goods at the point of importation. · Quelle: https://www.zoll.de/DE/Fachthemen/Steuern/Einfuhrumsatzsteuer/Zollwert/zollwert_node.html"}