E-commerce · Cross Border
Customs valuation
Published · Reviewed by The Diligence Standard Team · Updated
Declared customs value must reflect the applicable transaction and related-party facts.
Records to reconcile
- Commercial invoices
- Related-party agreements
- Assists, royalties and freight data
Warning signal
Customs values differ from supplier payments without a documented basis.
Transaction impact
Duty exposure and landed product cost may be understated.
Response
Reconcile declarations and refer valuation conclusions to customs specialists.