Customs
評価調整
An official modification to the customs value of goods declared for import, reflecting post-transaction elements (such as assists, royalties, or rebates), calculated per WTO Customs Valuation Agreement and applied to determine applicable duties and taxes on transport documents.
Quick answer: An official modification to the customs value of goods declared for import, reflecting post-transaction elements (such as assists, royalties, or rebates), calculated per WTO Customs Valuation Agreement and applied to determine applicable duties and taxes on transport documents.
This term page is part of the Protermify Logistics glossary and is published as static HTML for fast indexing and clear language coverage.
Quick answer
An official modification to the customs value of goods declared for import, reflecting post-transaction elements (such as assists, royalties, or rebates), calculated per WTO Customs Valuation Agreement and applied to determine applicable duties and taxes on transport documents.
Why it matters
評価調整 matters because it supports clear communication in Customs contexts for Freight Forwarders, Supply Chain Managers, and Customs Brokers. It also connects to aviation training and exam language such as FIATA Diploma, CILT Certification, and IATA DGR.
Editorial context
This page is rendered as static HTML from source-backed terminology data so search engines and AI systems can parse the content without client-side code.
Definition
An official modification to the customs value of goods declared for import, reflecting post-transaction elements (such as assists, royalties, or rebates), calculated per WTO Customs Valuation Agreement and applied to determine applicable duties and taxes on transport documents.
Operational example
A valuation adjustment was applied to the customs declaration after the invoice price was found to exclude royalty payments, in compliance with Article 8 of the WTO Customs Valuation Agreement.
Localized example
インボイス価格にロイヤルティ支払いが含まれていないことが判明したため、WTO関税評価協定第8条に従い、評価調整が税関申告に適用されました。
Definition language
English reference definition
Source
Incoterms 2020 (ICC), FIATA, IATA DGR, WCO
Exam relevance
- FIATA Diploma
- CILT Certification
- IATA DGR
Target audience
- Freight Forwarders
- Supply Chain Managers
- Customs Brokers
