CUSTOMS VALUATION & RELATED PARTY PRICING
IT’S THE 1990’S ALL OVER AGAIN! CUSTOMS VALUATION RULES REIGN
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The new tariff environment in 2025 and 2026 has put a premium on getting the “big three” declarations correct when it comes to customs importations. These are: tariff classification, origin, and value for duty.
In this Customs 101 Series Report, we review the basics of customs valuation where goods are being bought from, and imported between, related parties.