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Customs Valuation USA - Definition & Meaning | Logistics Glossary

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GlossaryEN1 min readUpdated: Jun 26, 2026

Customs Valuation USA

Customs valuation in the USA determines the dutiable value of imported merchandise for tariff calculation purposes, governed by U.S.

Quick Answer

Customs valuation in the USA determines the dutiable value of imported merchandise for tariff calculation purposes, governed by U.S. Customs and Border Protection (CBP) under the Trade Agreements Act.

Transaction value – the price actually paid or payable, adjusted for statutory additions such as commissions, packing costs, and royalties – is the primary method.

Where transaction value cannot be applied, CBP works through a fixed hierarchy: value of identical merchandise, value of similar merchandise, deductive value, computed value, and a fallback method.

Last updated: 26 June 2026Published: 22 November 2025

Source: https://www.cbp.gov/trade/priority-issues/trade-agreements/customs-valuation

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Customs Valuation USA

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Definition & Explanation

Customs valuation in the USA determines the dutiable value of imported merchandise for tariff calculation purposes, governed by U.S. Customs and Border Protection (CBP) under the Trade Agreements Act. Transaction value – the price actually paid or payable, adjusted for statutory additions such as commissions, packing costs, and royalties – is the primary method. Where transaction value cannot be applied, CBP works through a fixed hierarchy: value of identical merchandise, value of similar merchandise, deductive value, computed value, and a fallback method. For importers and freight forwarders, getting the valuation right matters beyond cost planning – misdeclaration can trigger duty reassessments, penalties, and import restrictions. Transactions between related parties receive additional scrutiny, as CBP examines whether the relationship influenced the declared price.

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Recommended format: Source: Freight Academy – Customs Valuation USA (https://www.freight-academy.com/en/glossary/customs-valuation-usa), accessed 2026-09-12
APA style: Freight Academy Editorial Team. (2025). Customs Valuation USA. Freight Academy. https://www.freight-academy.com/en/glossary/customs-valuation-usa
BibTeX: @misc{customsvaluationusa2025, title = {Customs Valuation USA}, author = {{Freight Academy Editorial Team}}, year = {2025}, url = {https://www.freight-academy.com/en/glossary/customs-valuation-usa}, note = {Freight Academy, accessed 2026-09-12} }

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