Trade
Trade Triangulation
Operation where an intermediary in a third country buys goods from the exporter and resells to the final importer without goods passing through the intermediary's country.
Operation where an intermediary in a third country buys goods from the exporter and resells to the final importer without goods passing through the intermediary's country.
In triangulation, the invoice comes from a different country than the goods' origin. This poses challenges for customs valuation and origin determination, as the intermediary's price may include additional margins.
Transaction 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.
DocumentsCertificate of Origin
Document certifying that goods originate in a specific country, required to claim preferential tariff rates under trade agreements.
ValuationRelated Party Transactions
A legal, commercial, or control relationship between buyer and seller in an international transaction—such as subsidiaries, partners, employer-employee, or family members—that customs authorities examine to verify that the transaction price is not influenced by the relationship and reflects actual market value.