International eCommerce shipping starts with accurate order data. Product description, item value, currency, country of origin, HS code, and shipment reason all affect customs clearance.
For ClickShip customers, this matters because customs authorities, carriers, and brokers rely on the shipment details you enter when creating labels. If the declared value does not match the true order value, your package could face delays, inspections, extra charges, returns, penalties, or account review.
This guide explains how eCommerce sellers should handle declared values for cross-border orders, marketplace sales, samples, gifts, warranty replacements, and promotional shipments.
Please note: the information provided in this guide is for general informational purposes only and does not constitute legal, tax, or customs advice. While we strive to ensure accuracy, we make no guarantees and assume no responsibility for any errors, omissions, or outcomes resulting from the use of this information. Customers are responsible for verifying requirements with the appropriate customs authorities or trade professionals before shipping.
Declared value for customs is the value used by customs authorities to assess duties, taxes, and import charges.
For most eCommerce sales, the correct value starts with the transaction value, meaning the price paid or payable by the buyer for the goods. The World Customs Organization explains that transaction value is the primary basis for customs value, and the European Commission describes it as the price actually paid or payable when goods are sold for export.
Canada Border Service Agency (CBSA) also states that value for duty is the base figure used to calculate duty on imported goods, and a value for duty must be declared for goods imported into Canada.
eCommerce shipments often involve low-value parcels, promotional discounts, bundles, free samples, returns, exchanges, and warranty replacements. These situations create valuation mistakes when sellers rely on shortcuts.
The World Customs Organization has noted that cross-border eCommerce creates customs valuation challenges for duty and tax collection at the border.
For US-bound eCommerce shipments, this has become even more important. Since August 29, 2025, duty-free treatment for low-value shipments valued at or under $800USD from all countries has been suspended. This means accurate item values, product descriptions, and supporting records matter more than ever.
Undervaluation happens when the customs value declared on a shipment is lower than the true value of the goods.
This includes:
Use the value tied to the sale and keep support for it.
For a standard online order, declare the price the buyer paid or agreed to pay for each product. CBP states that the value on a commercial invoice for goods entering the United States should be the price the U.S. buyer paid for the goods.
For discounted orders, use the documented transaction value and keep the order record showing the discount, coupon, promotion, or sale price.
For bundles or kits, break the value down by item where possible. Customs reviewers need to understand what each product is, where it came from, and what value applies.
For samples, gifts, replacement items, or promotional products, do not use $0. Enter a reasonable customs value and clearly identify the reason for export. CBSA states that a value for duty is required even for goods received free of charge, including gifts.
Do not mark a customer order as a gift when the buyer paid for it. This creates risk for the seller and receiver.
Customers sometimes ask sellers to reduce the invoice value to avoid duties or taxes. Do not do this.
If the customer paid $80 and your product cost was $25, the customs value should usually start from the amount paid by the customer, not your internal cost.
Free goods still need a customs value. Use a supportable value and describe the shipment reason clearly.
If the customer used a valid discount code, keep the order record. Show the sale price, discount, and final paid value clearly.
Descriptions like “merchandise,” “accessories,” “parts,” or “gift” increase clearance risk. Use clear descriptions like “cotton men’s t-shirt,” “stainless steel water bottle,” or “ceramic coffee mug.”
Your ClickShip customs details should match your store order, payment record, invoice, and packing slip.
UPS’s customs valuation checklist states that the purchase price must match proof of payment and that falsifying price or splitting orders into lower customs values is a serious legal violation.
For eCommerce shipments, your customs invoice should include:
For U.S. imports, 19 CFR 141.86 lists invoice requirements including merchandise description, quantities, purchase price, currency, charges, country of origin, and other details needed for customs review.
Use this process for every international order:
If customs, a broker, carrier, or ClickShip identifies a possible valuation issue, you might need to provide proof of payment, order records, invoices, product listings, or an explanation of how the declared value was calculated.
Possible outcomes include:
The carrier guideline provided as reference states that customers are responsible for the authenticity, accuracy, completeness, and timeliness of shipment information. It also notes that carriers reserve rights such as requesting proof of payment, inspecting shipments, returning shipments, or suspending accounts when valuation concerns arise.
CBSA, Customs valuation handbook.
CBP, Commercial invoice value guidance.
eCFR, 19 CFR 141.86 invoice requirements.
European Commission, Customs valuation quick information.
UPS, customs valuation checklist.
WCO, eCommerce and Customs Valuation symposium.
Accurate declared values help protect your customer experience. Before you ship internationally, make sure the customs value reflects the real order value, matches your supporting records, and includes the product details customs needs to clear the package. When in doubt, review the official customs resources or speak with a qualified customs broker before shipping.