GlossaryEN1 min readUpdated: Jun 19, 2026
commercial value
Unlike transaction value – the price actually agreed between buyer and seller – commercial value reflects the objective market price at which goods would normally change hands between independent parties under open-market conditions.
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Source: https://www.zoll.de/DE/Fachthemen/Warenverkehr/Warenwert/Warenwert_node.html
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Logistics Concept
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Definition & Explanation
Unlike transaction value – the price actually agreed between buyer and seller – commercial value reflects the objective market price at which goods would normally change hands between independent parties under open-market conditions. Customs authorities invoke it as a reference when the declared transaction price appears distorted by related-party pricing, group transfer arrangements, or atypical discount structures. In customs valuation, a declared price significantly below the commercial value of comparable goods can trigger additional scrutiny or a request for supporting documentation. For export controls and cargo insurance purposes, commercial value provides a more neutral benchmark than a price negotiated under special circumstances.
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