/ˈkʌstəmz ˌvæljuˈeɪʃən/ – Phrase
Definition: việc đánh giá thuế quan.
A more thorough explanation: Customs valuation refers to the process of determining the value of imported goods for the purpose of calculating customs duties and taxes. It involves assessing the value of the goods based on established methods and principles to ensure that the correct amount of duties and taxes are levied on the imported goods.
Example: The customs valuation of the imported goods was determined based on the transaction value declared by the importer.