Understand the method sequence, related-party transactions, evidence requirements, and limits of the guide.
Does this tool calculate the customs value?
No. It identifies the valuation method and evidence you should review. The final customs value depends on the importing market’s law, transaction facts, permitted adjustments, and customs authority.
Why does the guide start with transaction value?
The WTO Customs Valuation Agreement gives primacy to Method 1, transaction value. When it cannot be used, the remaining methods are considered in the prescribed sequence.
Can Methods 4 and 5 be considered in a different order?
Under the WTO framework, the importer may request that the order of the deductive and computed methods be reversed. Local procedures and acceptance still need to be confirmed.
Does a related buyer and seller automatically prevent Method 1?
No. A related-party transaction may still qualify when the relationship did not influence the price and the importer can support that conclusion under the applicable rules.
Is my transaction information stored?
No. The answers, result, copied report, and CSV file are processed in your browser and are not submitted to TradeGoAI.
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Candidate MethodEvidence Review RequiredValuation review path prepared.Valuation review copied.The browser could not copy the review.Valuation review CSV downloaded.Answers and result reset.Customs Valuation Method ReviewReview PathStatusReasonEvidenceNext StepConfirm the selected method, valuation elements, currency conversion, and declaration requirements with the importing customs authority.Keep a written record showing why every earlier method was accepted, unresolved, or unavailable.Consider an advance valuation ruling or qualified customs advice when the value materially affects a transaction.Method 1 — Transaction ValueReview the price actually paid or payable for the sale for export and the adjustments required by the importing market.Commercial invoice, sale contract, purchase order, and proof of payment.Buyer–seller relationship analysis and evidence that the relationship did not influence the price, when relevant.Support for additions and deductions, including packing, assists, commissions, royalties, proceeds, transport, and insurance where applicable.Method 2 — Transaction Value of Identical GoodsReview an accepted transaction value for identical goods imported at or about the relevant time.Customs-accepted value evidence for identical goods from the same country of production.Support for timing, commercial level, quantity, transport, and other comparability adjustments.Method 3 — Transaction Value of Similar GoodsReview an accepted transaction value for goods with similar characteristics, materials, functions, and commercial interchangeability.Customs-accepted value evidence for similar goods from the same country of production.Technical and commercial evidence supporting similarity and any comparability adjustments.Method 4 — Deductive MethodReview the import-market unit price at the greatest aggregate quantity and the deductions permitted by local rules.Import-market resale invoices and quantity records for the goods or qualifying identical or similar goods.Support for commissions or profit and general expenses, inland transport, duties, taxes, and processing deductions.Method 5 — Computed MethodReview supported production costs, profit and general expenses, and applicable transport-related elements.Producer records for materials, fabrication, processing, assists, and packing.Support for profit, general expenses, transport, insurance, loading, and handling under local rules.Method 6 — Fall-Back MethodReview a reasonable valuation basis consistent with the agreement after Methods 1 through 5 cannot be used.Evidence showing why Methods 1 through 5 were unavailable.Documents supporting the reasonable and flexible application proposed under the importing market’s rules.The answers indicate a supported sale for export, known price, acceptable relationship position, resolved conditions, and supportable adjustments.There is no supported sale for export, so Method 1 may not be available.Whether there is a qualifying sale for export is unresolved.The price actually paid or payable is not known or supported.The price actually paid or payable requires further evidence.A related-party price influence has not been resolved.The buyer–seller relationship requires review.A restriction, sale condition, or seller-proceeds adjustment remains unresolved.Restrictions, conditions, or seller proceeds require further review.Required valuation adjustments cannot yet be supported.Required additions and permitted deductions require further evidence.Supported identical-goods value evidence is available.Identical-goods evidence must be checked before moving to a later method.Supported similar-goods value evidence is available after identical-goods evidence was unavailable.Similar-goods evidence must be checked before moving to a later method.Supported import-market resale-price evidence is available.Deductive-method resale evidence requires review before moving to Method 5 or 6.Supported producer cost and profit data is available.Computed-method producer evidence requires review before moving to Method 6.The answers do not identify usable evidence for Methods 1 through 5.The importer’s selected review order places Method 5 before Method 4 when both evidence sets are available.
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