In a July ruling by US Customs, a US Company may not use the price it paid (transaction value) to an affiliated Canadian company as the declared value on the Customs documents. Â Instead, the price that will be paid by the consumer in the US is the value that should have been shown on the documentation. Â This ruling on valuation can be applied across industries as a model for similar transactions. Â If your company has Canadian and US affiliates, this ruling would be worth reviewing. Â If you have questions on the valuation of goods that are being sent into the United States, please contact the US Transition Team via email transitionus@willsonintl.044d949.netsolhost.com or via phone 1-800-315-1918 extension 4.