For most imports, customs value is the transaction value: the price actually paid or payable for the goods when sold for export to the United States, plus certain additions such as assists, royalties or license fees that are related to the goods and commissions other than buying commissions.
International freight and insurance are generally not part of U.S. customs value, which is why commercial invoices should show them separately from the product price. Clear, complete invoices help your broker declare the correct value and reduce questions from CBP.
For informational purposes only; not legal advice. Import rules, duties and fees change. Please contact us for detailed information about your situation.