1. Transaction Value (TV)
The transaction value method accounts for approximately 95% of all value determinations under the WTO Agreement. This is the case where, upon import, an invoice can be presented to customs that is used as the basis for the customs value determination. It is often referred to as the price actually paid or payable - a term which is at the heart of the valuation definition.
2. Transaction Value of Identical Goods
3. Transaction Value of Similar Goods
4. Deductive Method
5. Computed Method
6. Fall-Back Method.
The customs value is determined by proceeding sequentially from Method 1 to Method 6.
However, the order of Method 4 and Method 5 may be reversed at the specific request of the declarant.