Dutiable Value is the value on which ad valorem duties are assessed. For most U.S. imports, dutiable value equals customs value as determined under 19 U.S.C. § 1401a — i.e., transaction value or one of the fallback methods.
However, several duties have specific value bases that differ from customs value:
- Section 301, Section 232, and IEEPA tariffs are calculated on customs value
- Antidumping and countervailing duties are typically calculated on the entered value as well, but the rates are set per-entity by Commerce
- MPF is assessed on customs value
- HMF is assessed on the value of the cargo as declared (waterborne imports only)
- Excise taxes (e.g., on alcohol, tobacco) follow IRS rules — often based on quantity, not value
Specific (per-unit) and compound duties don't use ad valorem value directly, but customs value is still reported on the entry summary for statistical purposes.
For Chapter 98 provisions like 9802.00.80 (U.S. goods assembled abroad), only the value added abroad is dutiable — the U.S. component value is deducted from total customs value to arrive at dutiable value for the ad valorem rate.
International freight, insurance, and U.S. inland transportation are not part of dutiable value. Many importers report a single "entered value" that already excludes these charges; documenting the exclusions is critical for an audit defense.