landingsdemping

Landingsdemping refers to the practice of deliberately reducing the value of goods at the point of import to avoid or minimize customs duties and taxes. This strategy is often employed by importers to lower their overall costs, particularly when high tariffs or import fees are applied to certain products. By artificially deflating the declared value of goods, importers can legally reduce their financial burden, though this practice can raise concerns about fair trade and revenue collection for governments.

The term originates from the Dutch phrase *landingswaarde* ("landing value"), which refers to the assessed value of imported goods. Landingsdemping is distinct from other forms of tax evasion or smuggling, as it involves manipulating declared values within legal frameworks—though it may still violate customs valuation rules if deemed deceptive. Commonly used in sectors like electronics, textiles, and machinery, this method can distort market competition by allowing some importers to undercut prices unfairly.

Customs authorities in many countries have implemented strict valuation guidelines, such as the *Transaction Value Method* under the World Trade Organization’s (WTO) *Agreement on Valuation*, to prevent landingsdemping. These rules require importers to provide verifiable evidence of transaction values, including invoices, contracts, and shipping documents. Non-compliance can result in penalties, audits, or reassessment of duties.

While landingsdemping can provide short-term cost savings, it may lead to long-term issues such as revenue loss for governments, unfair trade practices, and potential disputes between trading partners. Transparent pricing and compliance with customs regulations remain essential to maintaining equitable international trade.