Customs transfer price alignment

Customs is the system of laws, administrative procedures and organizational bodies governing the cross-border movement of goods, including the assessm...

Transfer Pricing in the EU Customs context refers to the setting of prices for goods transferred between related parties in cross-border shipments wit...

Process of reviewing and adjusting intra-group transfer prices for customs purposes to ensure that the declared value, duties and charges are correctl...

The risk that the transfer price used in cross-border goods or services transactions affects customs valuation, import VAT, and other duties, potentia...

A procedure used to verify that goods comply with customs rules, including correct harmonized system classification, valuation, and duty calculation.

A customs transfer pricing audit is an examination by customs authorities of the transfer prices used in intra-group transactions to ensure they refle...