Valuation
Related parties (valuation)
Persons linked by corporate control or kinship in an international sale. Their existence does not automatically invalidate transaction value but triggers additional verification.
Persons linked by corporate control or kinship in an international sale. Their existence does not automatically invalidate transaction value but triggers additional verification.
Persons linked by corporate control or kinship in an international sale. Their existence does not automatically invalidate transaction value but triggers additional verification.
Related party relationship (valuation)
Special relationship between buyer and seller that may influence price. Customs may question transaction value if it differs from arm's-length transactions.
ValuationTransaction Value
The price actually paid or payable for imported goods, adjusted as prescribed by the WTO Valuation Agreement. It is the primary method for determining customs value.
ValuationTransfer pricing (customs)
Price between related parties that may be questioned by customs if it does not reflect market conditions, applying alternative valuation methods.
ValuationRelated Party Valuation
A buyer-seller relationship (partners, control, family, exclusive distributor) that may influence price. Requires demonstrating transaction value acceptability through test values.