In most cases, we will accept the value shown on the commercial invoice as long as this includes Cost, Insurance and Freight charges (CIF). In some cases, we may challenge and adjust this value under Article 98 of the Customs Code (Decree Law: 14/2017) if it does not reflect the open market value of such goods.
[vcex_button url="https://customs.gov.tl/doing-business/duties-taxes/" layout="block" style="plain-text" classes="button-with-top-border right-side" font_weight="500" icon_right="ticon ticon-angle-right" target="blank"]You can find out more about valuation of goods here[/vcex_button]