{"@context":"https://schema.org","@type":"DefinedTerm","name":"Import Valuation","description":"When a customs declaration is lodged, import valuation determines the customs value of the goods – the taxable base for duties, import VAT, and related charges. The primary method is the transaction value: the price actually paid or payable, adjusted by specified additions such as freight and insurance to the point of entry. Where the transaction value cannot be applied – for instance between related parties or when documentation is inadequate – customs authorities work through a sequential hier","inDefinedTermSet":{"@type":"DefinedTermSet","name":"Frachtportal Logistics Glossary","url":"https://www.freight-academy.com/en/glossary"},"url":"https://www.freight-academy.com/en/glossary/import-valuation","inLanguage":"en","dateModified":"2026-06-24T06:58:58.631765","citation":"https://www.wto.org/english/tratop_e/cusval_e/cusval_e.htm","markdownMirror":"https://www.freight-academy.com/api/md/glossary/en/import-valuation","provider":{"@type":"Organization","name":"Frachtportal","url":"https://www.freight-academy.com"},"quickSummary":"Import Valuation · When a customs declaration is lodged, import valuation determines the customs value of the goods – the taxable base for duties, import VAT, and related charges. · Quelle: https://www.wto.org/english/tratop_e/cusval_e/cusval_e.htm"}