Abstract. The article examines current methodological issues of determining the market value of goods in commodity expert examination under changing tax and price conditions in Ukraine. It analyses the legal status of goods as material objects of civil rights, the role of the comparative approach in retrospective valuation, the distinction between ordinary marketing research and research conducted for expert purposes, and the use of official requests to specialised enterprises. Special attention is paid to the comparability of price offers formed under different taxation systems. A model approach is proposed to demonstrate the influence of VAT, military levy, simplified taxation and logistics-related costs on the final price of goods in the conditions of 2026. The paper concludes that, to improve the reliability of expert conclusions, prices should either be selected within the same tax framework or reduced to a common comparison base with clear methodological explanation.