commercial value
Quelle: https://www.zoll.de/DE/Fachthemen/Warenverkehr/Warenwert/Warenwert_node.html
The commercial value is the monetary value of goods in ordinary trade that serves as the basis for pricing, invoicing, duties, or taxes. It corresponds to the commercial value of the goods, i.e., the price at which the goods would normally be traded under normal market conditions.