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Customs post-payment for transfer pricing | Freight-Academy™

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GlossaryEN1 min readUpdated: Jun 18, 2026

Customs post-payment for transfer pricing

A company imports goods from a related entity at the agreed transfer price and pays duties accordingly – but a subsequent customs audit finds that the declared value fell below the arm's-length market price.

Quick Answer

A company imports goods from a related entity at the agreed transfer price and pays duties accordingly – but a subsequent customs audit finds that the declared value fell below the arm's-length…

The customs post-payment for transfer pricing is the shortfall between the duties originally paid and the recalculated amount based on the corrected customs value.

It falls due once customs issues an adjustment notice at the conclusion of the review and typically carries default interest and surcharges.

Last updated: 18 June 2026Published: 27 January 2026

Source: https://www.oecd.org/tax/transfer-pricing/

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Logistics Concept

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Customs post-payment for transfer pricing

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Definition & Explanation

A company imports goods from a related entity at the agreed transfer price and pays duties accordingly – but a subsequent customs audit finds that the declared value fell below the arm's-length market price. The customs post-payment for transfer pricing is the shortfall between the duties originally paid and the recalculated amount based on the corrected customs value. It falls due once customs issues an adjustment notice at the conclusion of the review and typically carries default interest and surcharges. The issue is particularly acute where a parent company retroactively increases the transfer price for tax purposes at year-end: such an upward adjustment can automatically trigger a customs post-payment obligation on already-imported goods.

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Recommended format: Source: Freight Academy – Customs post-payment for transfer pricing (https://www.freight-academy.com/en/glossary/customs-post-payment-for-transfer-pricing), accessed 2026-09-12
APA style: Freight Academy Editorial Team. (2026). Customs post-payment for transfer pricing. Freight Academy. https://www.freight-academy.com/en/glossary/customs-post-payment-for-transfer-pricing
BibTeX: @misc{customspostpaymentfor2026, title = {Customs post-payment for transfer pricing}, author = {{Freight Academy Editorial Team}}, year = {2026}, url = {https://www.freight-academy.com/en/glossary/customs-post-payment-for-transfer-pricing}, note = {Freight Academy, accessed 2026-09-12} }

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