Bridging the Gap: How Transfer Pricing Documentation Can Support Customs Valuation

Executive Summary Recent tariff actions and customs scrutiny on Asian-origin goods mean related-party import pricing is under the spotlight. Transfer pricing documentation (TPD), while designed for tax, is increasingly reviewed by customs authorities to test declared import values. The WCO–OECD case studies show both outcomes: in one case, TPD helped secure acceptance; in another, margins […]