Value · 02
Customs valuation
Valuation is the duty base. It is not the tariff heading and not an FX remittance.
First job Separate valuation from the HS code, then test related-party or assist facts.
Start here
Key considerations
- Is the seller related to the buyer?
- What was paid, and what else was provided?
- Has customs already queried the value?
Decision map
Keep the question bounded.
- Start from the priceWhat the invoice says.
- Test additionsAssists, royalties, related-party influence.
- Keep the code separateClassification disputes belong on the HS route.
Curated resources
Open the asset that matches this job.
China trade and customs law guide
National classification, valuation, declaration, clocks and audit map.
Customs valuation and tariff compliance
Value and duty-base questions for importers and exporters.
Related-party pricing for China shipments
When related-party facts change the customs value file.
Helpful to prepare
Facts that make the next conversation clearer.
These items are orientation aids, not a legal requirement list.
- Invoice price and currency at a high level
- Related-party status
- Whether an audit or query is already live
Local context
Add the port when local customs practice changes.
Clearance, bonded and audit practice can differ by port and FTZ after the national question is identified.
Open city and province guidesCounsel hand-off
Need trade and customs counsel?
This hub organises classification, value, clearance and clocks. It does not declare goods, compute duty or bind Customs on your facts.
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