customs value discrepancy

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...

Customs value data are the relevant information used to determine the customs value of goods for the assessment of duties and taxes. Typical contents ...

A dispute concerning the customs value of imported goods, i.e., the declared value used to calculate duties and taxes, arising when the importer and t...

A customs value dispute occurs when the calculated or declared customs value used to assess duties on imported goods is challenged by the customs admi...

A mismatch between the seal(s) recorded for a shipment and the seal(s) actually affixed or found on the container, indicating possible tampering, loss...