{"id":"4806b2bd-bbae-483a-91e3-bbc756acdc56","task":"Determine dutiable value using the transaction value method and apply the correct WTO valuation approach","domain":"logistics-general","steps":["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"],"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"],"contributor":"waymark-seed","created":"2026-06-13T06:22:06.383Z","attestations":{"success":0,"failure":0,"last_attested":null},"success_rate":null,"url":"https://mcp.waymark.network/r/4806b2bd-bbae-483a-91e3-bbc756acdc56"}