Crossing a border should be the easy part of a successful export. Unfortunately, for too many businesses, that is the point in their international journey where uncertainty begins.
A shipment can be commercially sound and competitively priced, yet still run into penalties, delays, or unexpected duties because of how it is valued, classified, documented, or delivered. The rules that sit behind customs valuation, tariff classification, rules of origin, and Incoterms determine whether a margin holds or disappears, whether a shipment clears in hours or sits for weeks, and whether a company is viewed by authorities as a low-risk partner or a target for audit.
The Exporter’s Handbook was developed to help exporters, logistics teams, and compliance professionals to better understand and navigate that reality with more confidence. It brings together four aspects that shape every cross-border movement of goods.
First is customs valuation, where transfer pricing, related party relationships, and intra-group flows can easily blur the line between a tax optimised price and an acceptable customs value. Second is the harmonised system, which looks deceptively simple as a six-digit code but, in practice, often when extended at regional level, is what determines duty rates, import and export controls, and access to free trade agreements. Third is rules of origin, where the promise of duty savings under trade agreements is reliant on meeting specific criteria, and subject to complex methodologies of origin determination and proofs of origin. And fourth is Incoterms ®, which many treat as a shipping shorthand, even though they are ultimately responsible for allocation of costs, delivery, risk transfers, and duty considerations.
Global trade will continue to evolve through new agreements, revised tariff schedules, and shifting enforcement priorities. Those changes will matter less for companies that have already put strong foundations in place. Our aim with this Exporter’s Playbook is to make those foundations more accessible.
If this guide helps a finance manager challenge a risky Incoterms proposal, a logistics lead correct an HS code before an audit, or a compliance team secure a more robust valuation or origin policy, it will have done its job.
The rules at the border will never disappear, but with the right knowledge and controls, they can become a manageable part of growing an international business rather than a source of constant surprise.
Sign up to the webinar to gain access to The Exporter’s Playbook, published by Trade Treasury Payments in partnership with Alinea Customs to support companies that participate in international trade in navigating the year ahead.
Date: 16 December 2025
Time: 12:00PM
Register: https://tradetreasurypayments.com/webinars/exporters-playbook-launch
