Customs Valuation and Tariffs Lawyers in China

Customs valuation and tariff exposure cannot be tested from the invoice price or HS code alone. The importer should connect the sale and payment chain, classification, origin, related-party position, assists, royalties, commissions, transport and insurance, later proceeds, transfer-pricing adjustments, preferential claims, trade-remedy duties, and any special customs procedure. If transaction value cannot be accepted, the evidence should support the applicable alternative valuation sequence rather than a preferred number.

Questions that change the route

What transaction and price are being declared?

Map buyer, seller, manufacturer, importer, intermediary, related parties, contracts, orders, invoices, payment, rebates, credits, resale proceeds, restrictions, bundled items and post-import adjustments; explain why the declared transaction value meets the statutory conditions.

Which additions, exclusions, and alternative methods matter?

Test commissions, packing, buyer-supplied assists, royalties and licence fees, seller proceeds, transport and insurance, domestic charges, separately identified post-import work, and evidence for identical, similar, deductive, computed, or reasonable-method analysis if required.

How do classification and origin change the duty result?

Confirm product composition, function and technical literature, proposed HS code, tariff rate, origin rule and certificate, preferential treatment, quota or temporary rate, anti-dumping or countervailing exposure, and whether a pre-ruling or disclosure is appropriate.

Evidence to organize first

• Complete contract, purchase order, invoice, payment, pricing, rebate, credit-note, resale and accounting trail with buyer-seller relationship chart
• Royalty, licence, tooling, mould, design, material, commission, packing, freight and insurance agreements and calculations, plus transfer-pricing policy and year-end adjustment records
• Product specifications and samples, bill of materials, manufacturing and origin records, HS analysis, certificates, comparable import data, customs questions and responses, pre-rulings, declarations, tax calculations, and reconciliation

Official orientation sources: Customs Tariff Law · GACC Order No. 273 updating customs valuation rules. Source check: 8 October 2026.