Valuation
Proceeds of Resale (Revenue Reversion)
Portion of proceeds from resale or subsequent use of imported goods that reverts directly or indirectly to the seller.
Portion of proceeds from resale or subsequent use of imported goods that reverts directly or indirectly to the seller.
Proceeds include any part of the resale or use proceeds of imported goods that the importer must pay to the seller. It is added to the transaction price as an adjustment.
Additions to Customs Value
Expenses that must be added to the price paid to determine transaction value: selling commissions, packaging, assists from importer, royalties, and transport/insurance costs to entry point.
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.
ValuationCustoms Value Adjustments
Modifications to the price paid or payable that must be added or subtracted to determine the transaction value of goods.