Overview

Multinational enterprises engaged in cross-border trade frequently face competing requirements between transfer pricing (TP) regulations and customs valuation rules. While transfer pricing aims to ensure that transactions between related parties reflect arm's length outcomes for direct tax purposes, customs authorities focus on determining whether the declared import value accurately represents the value of goods entering a jurisdiction.

This webinar explores the complex relationship between transfer pricing and customs valuation, highlighting the challenges encountered when related-party transactions involve the sale of tangible goods across borders. Participants will gain practical insights into how customs and tax authorities assess intercompany pricing, the risks arising from year-end TP adjustments, and strategies for achieving greater consistency between transfer pricing policies and customs valuation requirements.

The session will combine technical guidance, practical examples, case studies, and emerging trends in tax and customs enforcement to equip participants with the knowledge required to identify, manage, and mitigate risks in this increasingly scrutinized area.

Webinar Content

• Introduction to TP and Customs Valuation
• Transfer Pricing Fundamentals
• Customs Valuation Fundamentals
• Interplay between Transfer Pricing and Customs Valuation
• Key issues in Related-Party Goods Transactions
• Audit and Controversy Management

Competencies Developed

By the end of the webinar, participants will be able to:

1. Understand the fundamental differences and commonalities between transfer pricing and customs valuation frameworks.
2. Identify key risks associated with related-party cross-border sale of goods transactions.
3. Assess the impact of transfer pricing policies on customs valuation outcomes.
4. Understand how customs authorities evaluate related-party pricing arrangements.
5. Navigate the implications of transfer pricing adjustments from a customs perspective.
6. Understand customs audit focus areas and managing potential audits.

Presenters

Karen Miller

Is a tax practice consultant with over 20 years of experience in corporate tax across South Africa, Australia, and the UK. A recognised expert in transfer pricing and international tax, she has held senior leadership roles at SARS, EY, and Deloitte. Karen advises on transfer pricing controversy, dispute resolution, and OECD compliance, and is a regular presenter at industry events and a published author on tax matters.

Carryn Alexander

Is a Partner in the Tax Practice based in Cape Town, specialising in tax dispute resolution and tax advisory services for multinational enterprises across Africa. With extensive experience in corporate tax, transfer pricing, VAT, customs, and cross-border transactions, she advises clients on complex tax disputes, compliance, and risk management. Carryn is recognised as a Leading Individual in Tax Law by Best Lawyers 2026.

CPD

Attending these webinars and the successful completion of the online assessment will secure a certificate of completion for 2 hours of Tax CPD.

Event Investment

Free for Tax Practitioner, Tax Accountant CPD subscribers and Practice Packages. Not a CPD subscriber yet? Click here to register now.

• Regular price:  R460.00
• Group booking discounts available when you register for a group.

Payments and cancellations

• All payments must be made by EFT or by credit card, at least 3 working days before commencement of an event.
• Kindly note that should payment not be received 2 days after the event, legal action will be taken
• Proof of payment will be requested at registration, if payment does not reflect on Tax faculty’s bank account.
• Only written notice of cancellation will be recognized.
• Conditions:
  • If the cancellation occurs more than 4 working days prior to the event no cancellation fee will be charged.
  • If the cancellation occurs less than 4 working days prior to the event a 100% cancellation fee will apply.
• Delegates who book and fail to attend will be liable for the full event fee.
• Tax faculty’s liability in the case of an event being cancelled will be limited to a refund or credit of the event fee.
• Please click here for the full terms and conditions.