19 CFR 152.103 establishes transaction value as primary basis. When transaction value cannot be determined, hierarchy applies: identical goods, similar goods, deductive value, computed value, fall-back. Adjustments include assists, royalties, packing, certain commissions. Related-party transactions require additional substantiation.
This guide covers Customs Valuation Deep Dive. Specialty customs topics range from valuation methodology to specific cargo types and regulatory overlays.
Practical implementation depends on company size, sector, and operational structure.
Transaction value method
Price actually paid plus adjustments. Default valuation method. ~95% of entries.
Value hierarchy when TV unavailable
Identical goods → similar goods → deductive value → computed value → fall-back.
Required adjustments
Add: assists, royalties tied to goods, packing, certain commissions. Exclude: U.S.-side freight, U.S. duty, post-import service.
Related-party scrutiny
Related-party transactions require demonstration of arms-length pricing or use of test values.
Frequently asked questions
When does this apply?
Most relevant for SMB importers in the named sector or facing the named situation.
What documentation matters?
Standard CBP forms, supplier certificates, BOM analysis, and topic-specific records.
What is the timeline?
Initial assessment 2-4 weeks; full implementation 8-16 weeks depending on scope.
What does this cost?
Project work $5,000-$25,000 depending on complexity. Ongoing retainer for active operations.
How do I begin?
Book a 15-minute scoping call. We confirm fit before any engagement.
Get started
Engage on a specific specialty topic. Project pricing varies by scope.