WHAT 海关估价 MEANS
What 海关估价 means
Transaction value is the starting point in many imports, subject to conditions and adjustments. Where it cannot be accepted, Customs can apply sequential alternative valuation methods after review and consultation.
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Why the role matters
Related-party pricing, royalties, assists, commissions and post-import charges can materially change duty exposure and should be aligned with contracts and transfer-pricing positions.
CONTEXT
Where you see the term
ContextWhat it means there
Import declarationDeclared customs value is reviewed.
Related-party tradeCustoms tests whether the relationship affected price.
Royalties / assistsCertain amounts may need to be added to value.
TRANSLATION NOTE
文/A
Translation note
海关估价 is “customs valuation”. 完税价格 is “dutiable value” or “customs value” depending context.
AUTHORITY
Primary legal basis
ILLUSTRATIVE EXAMPLE
Example
A China subsidiary imports branded products from its parent and pays a separate royalty. Customs reviews whether part of the royalty must be included in the import customs value.
SOURCES AND REVIEW
Primary authorities.
18 Sep 2026
OFFICIAL SOURCESUPPORTSCHECKED
China Customs valuation guidance and legal basis
China Customs valuation guidance and legal basis
MAINTAINED BYChina Legal Portal Editorial
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