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CUSTOMS-BASICS5 MIN READ

Build a customs value bridge

Create a simple value bridge from invoice price to declared customs value.

Declare value for goods invoiced at $80,000 with separate tooling and artwork costs. Invoice price -> outside payments -> dutiability test -> apportionment -> declared value Adding or ignoring outside payments without testing the valuation rule. Start Invoice price: $80,000. This is the anchor, not automatically the whole value. Identify Outside payments: $5,000 tooling and $2,400 artwork tied to production. Separate payments must be visible before they can be tested. Test Assess whether tooling and artwork are assists or otherwise dutiable under the applicable rule. The rule decides treatment; finance labels do not. Calculate If dutiable, apportion across affected units…

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