Establish the transaction value as the price actually paid or payable for the goods when sold for export to the importing country
Add any dutiable additions to transaction value: selling commissions, assists, royalties related to the goods, packing costs, and proceeds of resale that accrue to the seller
Verify that no conditions or restrictions affecting the buyer's use of the goods invalidate transaction value as the primary method
If transaction value cannot be used, proceed through the hierarchy of alternative valuation methods (identical goods, similar goods, deductive, computed, fallback) in order
Document the chosen valuation method and supporting evidence in the entry file
Disclose any related-party relationship between buyer and seller and be prepared to demonstrate the relationship did not influence the price
Known gotchas
Related-party transactions receive heightened customs scrutiny; transfer prices that do not reflect arm's-length value can be rejected, triggering upward value adjustments and potential fraud inquiries
Assists — goods or services provided free or at reduced cost by the buyer to the seller for use in producing the imported goods — must be added to transaction value but are frequently overlooked
First sale valuation (using manufacturer-to-middleman price rather than middleman-to-importer price) is available in some jurisdictions but requires proactive documentation before the entry is filed, not after
Give your agent this knowledge — and 200+ more routes
One MCP install gives any agent live access to the full route map, with trust scores updated by agent consensus:
claude mcp add --transport http waymark https://mcp.waymark.network/mcp