dutiable value

[/ˈduːtiəbəl ˈvæljuː/]
nounpl: dutiable values
valor tributável
1. The assessed monetary value of goods or merchandise upon which customs duties or tariffs are calculated for import or export purposes
The dutiable value of the imported electronics was determined by customs officials based on the invoice price and shipping costs.
O valor tributável dos eletrônicos importados foi determinado pelos oficiais aduaneiros com base no preço da fatura e nos custos de envio.
2. In customs law, the valuation of imported goods used as the basis for levying import duties and taxes
Exporters must declare the dutiable value of their shipments to comply with international trade regulations.
Os exportadores devem declarar o valor tributável de seus carregamentos para cumprir com os regulamentos comerciais internacionais.
This term is essential in international trade and customs administration in both Brazil and the USA. In Brazil, it's regulated by the Receita Federal and used extensively in import/export operations at ports like Santos and Rio de Janeiro. In the USA, U.S. Customs and Border Protection (CBP) determines dutiable values according to Section 402 of the Tariff Act of 1930. The concept is crucial for compliance with NAFTA/USMCA and Brazilian trade agreements.
Synonyms / Sinônimos
customs valuetaxable valuedeclared valueassessed value
Antonyms / Antônimos
duty-free valueexempt value

Regional Variations

General Brazilian
valor tributável
Standard term used in Brazilian customs and tax documentation
São Paulo
valor sujeito a direitos aduaneiros
Alternative phrasing used in commercial and port contexts
Rio de Janeiro
valor aduaneiro
Shortened form used in trade communities
Portugal
valor aduaneiro
Portuguese terminology used in EU customs procedures

Related Words

customs dutytariffimport valuationcustoms declarationad valorem duty

Related Idioms & Phrases

declare the dutiable value
subject to dutiable value assessment
based on dutiable value
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