Customs valuation and transfer pricing adjustments

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Aprašymas Resursai

Nearly 60% of global trade is between related parties, so transfer pricing is a very important issue - it helps determine the right price for such a transaction (for tax purposes).

In this video, you will learn

  • What transfer pricing is?
  • How it relates to customs valuation?

The knowledge provided is based on WCO Guide to Customs Valuation and Transfer Pricing, OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations and other legal sources. 

Topics covered

  • Legal sources;
  • General information about transfer pricing;
  • Arm‘s length principle;
  • Comparable transaction and comparability analysis;
  • Transfer pricing methods;
  • A practical example of how it works in practice;
  • Transfer pricing and customs value: linkage, the key challenges and solutions.

Please find slides in the resources section.

This video is a part of an extensive training ‘Customs value in EU’.

  • Publikuota: February 21, 2023
  • Unlock duration: 2 mėnesiams
  • Video trukmė: 35min 35sec
  • Kalbos: English
  • Lygis: Basic
  • Tipas: Video
  • Tema: valuation
  • Žyma: transfer pricing
  • Rinka: EU - European Union

Prieiga prie resursų suteikiama įsigijus kursą.

Komentarai ()

Panašus turinys

Country update
icon
Supervision costs to make a foodstuff "Kosher" are dutiable in Israel
2024-10-13

Customs valuation disputes are very common worldwide. In Israel, valuation disputes concerning foodstuff supervision costs were resolved few years ago, in favour of the State. It was ruled that … these supervision costs are inseparable from the goods value, and therefore dutiable.

Omer Wagner

€
valuation
Country update
icon
Supervision costs to make a foodstuff "Kosher" are dutiable in Israel
2024-10-13

Customs valuation disputes are very common worldwide. In Israel, valuation disputes concerning foodstuff supervision costs were resolved few years ago, in favour of the State. It was ruled that these supervision costs are inseparable from the goods value, and therefore dutiable.

Omer Wagner

€
valuation
Topic spotlight
icon
Buying commission: should it or should it not be included in the customs value?
2024-08-25

This year, the European Commission published an updated Compendium of customs valuation (Compendium 2024) with several important updates that promise to have a significant impact on the customs … valuation process. While its aim is to harmonise the application of legislation and minimise disputes between businesses and customs, it is likely that some of these updates will actually increase the already high number of disputes in this area. This article examines the new Comment No 19 on the buying commission and its implications for enforcement.

Dr Ilona Mishchenko

€
valuation
Topic spotlight
icon
Buying commission: should it or should it not be included in the customs value?
2024-08-25

This year, the European Commission published an updated Compendium of customs valuation (Compendium 2024) with several important updates that promise to have a significant impact on the customs valuation process. While its aim is to harmonise the application of legislation and minimise disputes between businesses and customs, it is likely that some of these updates will actually increase the already high number of disputes in this area. This article examines the new Comment No 19 on the buying commission and its implications for enforcement.

Dr Ilona Mishchenko

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Case law
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The resale of fruit and vegetables at a loss does not automatically means fraudulent manipulation of the customs value. What is needed more?
2024-06-06

The previous article discussed the legal basis for the customs valuation of certain types of fruit and vegetables and the verification of the accuracy of such valuation. This article focuses … on a specific case considered by the Bulgarian courts and subsequently referred to the Court of Justice of the EU. The Court of Justice of the EU has issued a preliminary ruling, which should bring more clarity for the procedures related to customs valuation of fruit and vegetables imported into the EU.

Georgi Goranov

€
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Case law
icon
The resale of fruit and vegetables at a loss does not automatically means fraudulent manipulation of the customs value. What is needed more?
2024-06-06

The previous article discussed the legal basis for the customs valuation of certain types of fruit and vegetables and the verification of the accuracy of such valuation. This article focuses on a specific case considered by the Bulgarian courts and subsequently referred to the Court of Justice of the EU. The Court of Justice of the EU has issued a preliminary ruling, which should bring more clarity for the procedures related to customs valuation of fruit and vegetables imported into the EU.

Georgi Goranov

€
valuation
Explainer
icon
The special features of the customs valuation of imported fruit and vegetables
2024-06-04

This article is the first, introductory part of the article based on the judgment of the European Court of Justice (ECJ). This judgment concerns the customs valuation of certain types of fruit … and vegetables in the EU, which has its own peculiarities compared to the valuation of other goods. Therefore, in this article, the author explains these peculiarities of the customs valuation mechanism and in the second part, the judgment itself is reviewed.

Georgi Goranov

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Explainer
icon
The special features of the customs valuation of imported fruit and vegetables
2024-06-04

This article is the first, introductory part of the article based on the judgment of the European Court of Justice (ECJ). This judgment concerns the customs valuation of certain types of fruit and vegetables in the EU, which has its own peculiarities compared to the valuation of other goods. Therefore, in this article, the author explains these peculiarities of the customs valuation mechanism and in the second part, the judgment itself is reviewed.

Georgi Goranov

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Explainer
icon
Year-end transfer pricing adjustments and the customs value
2024-02-11

Customs value and transfer pricing could be likened to Siamese twins - that's how closely linked they are. Let's discuss some practical questions related to the year-end transfer pricing adjustments: … If the price is revised upwards, does the importer have to go to customs and pay additional duties? If the price is revised downwards, is the importer entitled to a refund of duties? If the goods are duty-free and there is no excise duty, but only import VAT (which is deductible in any case)?

Omer Wagner

€
valuation
Explainer
icon
Year-end transfer pricing adjustments and the customs value
2024-02-11

Customs value and transfer pricing could be likened to Siamese twins - that's how closely linked they are. Let's discuss some practical questions related to the year-end transfer pricing adjustments: If the price is revised upwards, does the importer have to go to customs and pay additional duties? If the price is revised downwards, is the importer entitled to a refund of duties? If the goods are duty-free and there is no excise duty, but only import VAT (which is deductible in any case)?

Omer Wagner

€
valuation
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