Build the Valuation Story Before the Number

The move: make the value traceable. A declared customs value should answer three questions: what sale is being valued, what amount was paid or payable, and what additions or exclusions are supported. That means the broker has to read beyond the invoice total. Sale story Who sold to whom? Are the parties related? Is there a real sale for export? Are there rebates, credits, commissions, royalties, assists, packing charges, or proceeds that need review? Each answer changes the confidence level of the number. Evidence trail Good valuation files tie each included or excluded amount to evidence. A freight split should…

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