GlossaryEN1 min readUpdated: Jun 18, 2026

Transfer Pricing for Logistics Services

Determining internal charges for logistics operations within a corporate group – and defending those charges to tax authorities – is what transfer pricing for logistics services is about.

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Last updated: 18 June 2026Published: 19 June 2025

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

Category

Logistics Concept

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Definition & Explanation

Determining internal charges for logistics operations within a corporate group – and defending those charges to tax authorities – is what transfer pricing for logistics services is about. Services typically in scope include warehousing, freight forwarding, handling, third-party logistics management, and fulfilment, all of which must be priced as if agreed between unrelated parties. The cost-plus method is the most widely used approach: actual costs are marked up by a profit margin that can be benchmarked against comparable independent providers. Tax authorities in OECD countries require documented cost breakdowns and margin analyses; prices set without market reference are vulnerable to adjustment. This field overlaps with customs valuation when the declared transaction value for imported goods involves related-party logistics charges, though the legal standards differ.