Transfer Pricing
A valuation concept used to determine the value of imported goods under the applicable customs legislation.
Last reviewed: 30 September 2026
Simple definition
A valuation concept used to determine the value of imported goods under the applicable customs legislation.
Detailed explanation
A valuation concept used to determine the value of imported goods under the applicable customs legislation. Its legal meaning, availability and evidence requirements depend on the governing customs legislation, procedure and competent authority.
Example
An importer, exporter or representative checks how “Transfer Pricing” applies before submitting information or moving the goods.
Where used
Global · Customs Valuation · all transport modes.
Important conditions
Requirements differ by jurisdiction, goods, procedure and date. Confirm the current official guidance before acting.
Common question
Does Transfer Pricing apply in every country?
Not necessarily. Customs terminology, procedures and legal effects can differ by customs territory and applicable agreement.
Official source
Use the linked authority and applicable national guidance for current requirements.