All goods subject to customs clearance must be valued. The customs value is the basis for calculating import tax. It's not just the actual price paid for the goods., However, insurance and shipping costs must be added to that. There may also be a valuation process if, for example, there is a link between the exporter and importer.

And many companies end up facing problems with the Federal Revenue Service regarding the declaration of customs value, since the line separating undervaluation from underinvoicing is thin, the latter being a customs infraction punishable by a fine of 100% of the transaction value.

Therefore, importers whose operations are subject to inspection procedures to verify the declared values should have technical and legal support to avoid any potential accusations of infraction.

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