customs_valuation
Compute the correct dutiable base under WTO Customs Valuation: adjust invoice price for incoterm, add statutory elements like assists and royalties, and apply CIF or FOB basis per country.
Instructions
Compute the correct DUTIABLE BASE on which the duty is charged — it is NOT just the invoice. Under the WTO Customs Valuation Agreement, give the destination country + invoice price + Incoterm and it builds the TRANSACTION VALUE: it normalises the price to an FOB-origin base (stripping freight/insurance/destination/duty a CIF or DDP price already carries), then ADDS the statutory additions importers forget — ASSISTS (free tooling/moulds/design — inflate the base), royalties, SELLING commission, packing — while EXCLUDING buying commission and post-import costs, and applies the COUNTRY BASIS: CIF (EU & most — international freight+insurance IN the base) vs FOB (US — excluded). It returns the line-by-line base, the duty on the correct base vs the naive invoice (the over/under-payment), and the DEDUCTIVE (resale-back-calc) and COMPUTED (cost build-up) methods when there is no transaction value. Honest (regla 7): INDICATIVE model of the method hierarchy & adjustments; related-party tests, first-sale and assist apportionment are case-specific — NOT a customs ruling or legal advice. PREMIUM: pay per call with x402 (USDC on Base) or a prepaid key.
Input Schema
| Name | Required | Description | Default |
|---|---|---|---|
| dest_country | Yes | Destination country ISO2 (US, DE, GB, …). REQUIRED — sets the CIF/FOB basis. | |
| invoice_price_usd | No | The price actually paid/payable (total, or per-unit if per_unit=true). REQUIRED for transaction value. | |
| quantity_units | No | Quantity of units (for per-unit assists apportionment & per-unit output). Optional; default 1. | |
| per_unit | No | Is invoice_price_usd a PER-UNIT figure? Optional; default false (total). | |
| incoterm | No | Incoterm of the price (EXW/FOB/CIF/DDP…). Optional; default FOB. | |
| method | No | 'transaction-value' (default), 'deductive' or 'computed'. | |
| assists_usd | No | Assists supplied free (tooling/moulds/materials/design), TOTAL USD — ADD to base. Optional. | |
| royalties_usd | No | Royalties/licence fees that are a condition of sale, TOTAL USD. Optional. | |
| selling_commission_usd | No | Selling commission (to seller's agent), TOTAL USD — dutiable. Optional. | |
| buying_commission_usd | No | Buying commission (to buyer's own agent), TOTAL USD — NOT dutiable (shown excluded). Optional. | |
| packing_usd | No | Packing & containers cost, TOTAL USD. Optional. | |
| international_freight_usd | No | International freight to the import port, TOTAL USD (in base on CIF basis only). Optional. | |
| insurance_usd | No | International insurance, TOTAL USD (in base on CIF basis only). Optional. | |
| post_import_transport_usd | No | Post-import transport/destination charges baked into a DAP/DDP price, TOTAL USD — stripped out. Optional. | |
| baked_import_duty_usd | No | Import duty/tax baked into a DDP price, TOTAL USD — stripped out. Optional. | |
| duty_rate_pct | No | Modeled duty rate (0.075 or 7.5) to value the over/under-payment vs the naive invoice. Optional. | |
| resale_price_usd | No | Deductive method: destination unit resale price (USD). | |
| resale_margin_pct | No | Deductive: resale gross margin to deduct (0.30). Optional; default 0.30. | |
| deductible_inland_usd | No | Deductive: per-unit post-import freight+duties to deduct (USD). Optional. | |
| computed_unit_cost_usd | No | Computed method: built-up unit cost (materials+fabrication+profit+expenses), USD. |