GlossaryEN1 min readUpdated: Jun 18, 2026

customs value analysis

A customs value analysis is the systematic review of the value declared in a customs entry to verify compliance with the WTO Customs Valuation Agreement and applicable national legislation.

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Last updated: 18 June 2026Published: 27 January 2026

Source: https://ec.europa.eu/taxation_customs/business/calculation-customs-duties/customs-valuations_en

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Logistics Concept

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1 min

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114

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Definition & Explanation

A customs value analysis is the systematic review of the value declared in a customs entry to verify compliance with the WTO Customs Valuation Agreement and applicable national legislation. Customs officers – or internal compliance teams at importing companies – examine whether the transaction price, freight, insurance, and permitted adjustments have been correctly applied and whether the stated value is supported by adequate documentation such as commercial invoices, proof of payment, and transport contracts. Where the analysis reveals a discrepancy, authorities may reassess the customs value and issue a demand for additional duties. Importers also conduct proactive customs value analyses as part of internal audits to identify and mitigate compliance risks before official scrutiny.