basis for customs value assessment

Zollwertveranlagung is the process by which customs authorities determine the customs value of goods for the purpose of assessing duties, taxes, and c...

Customs is the system of laws, administrative procedures and organizational bodies governing the cross-border movement of goods, including the assessm...

The customs value is the value of imported goods determined for the purpose of calculating customs duties and taxes, based primarily on the transactio...

An official assessment of the customs value of goods used to determine duties, taxes, and charges in accordance with applicable customs valuation rule...

An error in determining the customs value used to calculate duties and taxes.

A concept describing the likelihood that the customs valuation of goods declared to customs is incorrect, unclear, or disputed, potentially resulting ...