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China Law Key Words · Trade & Customs

Customs Valuation and Tariffs

Getting classification and customs value right—HS logic, related-party pricing, assists and royalties, and tariff outcomes that survive customs review.

  • HS classification
  • Value duty base
  • Related party pricing
  • Counsel directory

What valuation & tariffs cover

The numbers that drive duty and audit risk

HS

Classification

Product engineering facts translated into defensible HS codes.

Value

Transaction value adjustments

Royalties, assists, commissions, and proceeds of resale.

Related

Related-party pricing

When transfer pricing meets customs valuation tests.

Duty

Tariff outcomes

Preferential origin, temporary rates, and anti-dumping interfaces.

Start with these guides

Flagship explainers and practical orientation

Core

Valuation & tariff compliance

Importer-focused guide to valuation and tariffs in China.

Read guide →Importers

For foreign importers

Compliance themes for foreign importers into China.

Read →TP

Related-party pricing

Customs valuation and related-party pricing for China shipments.

Read →Imports

Valuation for imported goods

What exporters and importers should document.

Read →Process

Declaration process

How valuation sits inside clearance.

Read →Related

Import & export compliance

Broader compliance programme hub.

Open →

How to defend a valuation position

Paper trail over improvisation

  • Document product specs for HS logic Photos and tech sheets beat marketing blurbs.
  • Map all payments beyond the invoice Royalties and assists often belong in the customs value.
  • Align transfer pricing and customs files Contradictory TP vs customs stories invite challenges.
  • Keep contracts and invoices consistent Incoterms, currency, and discounts must match entries.
  • Record advance rulings where available Certainty is cheaper than disputes.
  • Train brokers on your valuation SOP One-off chat instructions do not scale.

Frequently asked questions

Orientation only—not legal advice

Can transfer prices be used as customs value?

Related-party prices may be acceptable if customs tests are met—and documented. Do not assume TP files alone suffice.

What if classification is genuinely uncertain?

Seek internal technical analysis and, where available, advance guidance rather than oscillating codes.

Do royalties always get added to customs value?

Not always—but many royalty structures are adjustments. Analyse the legal tests against your licence terms.

When do we need counsel?

Large related-party flows, penalty risk, or industry audits. Use the customs valuation lawyer directory.

Need customs valuation counsel?

Work with verified trade lawyers or start with the valuation guides.

Find Customs Valuation lawyers →Ask a LawyerValuation guide

Directory and legal information only—not legal advice. No attorney–client relationship is formed by using this site. Rules and thresholds change; verify current requirements for your facts and jurisdiction.

Guides & articles

Practical writing from counsel and the portal editorial team on this topic