Customs valuation
Duty is charged on the customs value of the goods, which is not always the invoice price. Royalties, assists, freight, insurance and related-party transactions all affect the figure and are frequently handled incorrectly.
This service is delivered by TCSA, subject to confirmation of scope, location and availability.
What this covers
Importers with royalties, licence fees or tooling costs connected to their goods, groups trading between related companies, and businesses whose declared value has been queried.
Valuation method
Confirming which of the valuation methods applies and whether the transaction value can be used at all.
Additions and deductions
Which costs must be added to the price paid and which are deductible, with the treatment of each explained.
Related-party transactions
Whether the relationship has influenced the price and what evidence supports the value declared.
Supporting documentation
The records and workings that substantiate the declared value if it is reviewed.
Who performs the work: TCSA delivers valuation advice directly, applying the valuation methods and the decisions that interpret them.
Limits: We do not prepare transfer pricing documentation or advise on direct tax. Where valuation interacts with transfer pricing, we work alongside your tax advisers.
How membership and accreditation differInformation to have ready
None of this is required to send an enquiry. It helps us confirm the appropriate route and the scope faster.
- Commercial invoice and the terms of sale
- Any royalties, licence fees or assists connected to the goods
- Relationship between buyer and seller, if any
- Freight and insurance arrangements
- Markets of import
- Whether a valuation query has been raised
What happens next
The same four steps apply whatever the service. Timings are agreed with you rather than promised up front.
- 01
Transaction detail
You provide the invoice, terms and the payments connected to the goods.
- 02
Method review
We confirm the applicable method and test whether the transaction value can be used.
- 03
Adjustments
Additions and deductions are identified and quantified with their treatment explained.
- 04
Position
You receive the supported value with the workings behind it.
What affects the price
Charges depend on the complexity of the transaction and the number of payment streams to be assessed. Straightforward single-invoice cases and related-party structures are quoted differently.
Submitting the enquiry is free. The service itself is quoted before any work begins.
TCSA sets the rates for the work it delivers itself.
Where this is available
Valuation advice is delivered across all eight TCSA markets.
Availability on a specific lane, site or regime is confirmed during review.
Who handles the work
Advice is given by staff who work with the valuation methods and the interpretive decisions, and the conclusion is recorded with the workings that support it.
Membership of TCSA is not a statutory licence, and neither membership nor accreditation guarantees the performance of any provider. Scope and charges are agreed with you before work begins.
Questions about this service
Related services
Tariff classification
Classification determines the duty rate, the controls and the origin rules that apply to a product. Getting it wrong is one of the most common sources of post-clearance demand, and one of the easiest to put right.
Rules of origin and preference
Origin determines whether a preferential duty rate is available and what evidence supports the claim. It is assessed on the product's inputs and processing, not on where it was shipped from.
Customs compliance review
A structured review of how an organisation handles customs: the data behind its declarations, the procedures it follows and the records it keeps. It identifies where errors are arising and what to fix first.
The process
How an enquiry works
Find customs, freight and trade services through TCSA. Tell us what you need and we will review your enquiry, connect you with suitable member providers, or confirm whether TCSA can deliver the service directly. Submitting an enquiry does not book work or accept a quotation, and does not guarantee that a provider is available.
- 01
Choose a service and tell us what you need
Pick the service that fits and describe the requirement. It takes a couple of minutes.
- 02
TCSA reviews the requirement
We confirm the appropriate next step: a member provider, a TCSA-delivered service, or a managed sourcing process.
- 03
The agreed route responds
Suitable member providers or the TCSA team respond according to the route you agreed to.
- 04
You decide whether to proceed
Review the scope, the provider and the pricing before committing to anything.
Membership
What members get on services
You do not need to be a member to enquire. Membership changes the rate you pay and the way opportunities are routed to you as a provider.
For buyers
- Preferential rates on eligible services, confirmed with your quotation.
- Eligibility checked against your membership record, not a self-declaration.
- One enquiry route covering customs, freight, compliance and inspections.
For member providers
- Enquiries matched to your stated services, countries and language capability.
- Only enquiries you are assigned to are visible to you, in the Member Portal.
- Your details are shared only where the customer has permitted it.
Buying a service has no bearing on accreditation. Accreditation is assessed separately against published criteria.