What the Incoterm changes in the calculation
- EXW, FCA, FAS, FOB: the price stops at departure; freight and insurance up to entry into the Union must be added
- CFR, CPT: freight is included in the price; only insurance, if you pay for it, must be added
- CIF, CIP: freight and insurance are included; nothing needs to be added for transport
- CPT, CIP, DAP, DPU, DDP: the part of the transport after entry into the Union can be removed from the customs value if it is shown separately on the invoice
- DDP: duties and VAT paid by the seller are not part of the customs value; enter the price excluding duties and taxes
How the calculation works
The customs value starts from the transaction value, the price paid or payable, to which the costs listed in the Union Customs Code are added. Customs duty is calculated on this value, at the rate for the goods' commodity code.
Import VAT is charged on the customs value plus duty and transport costs up to the first place of destination in the country of import. The rate offered is the standard rate of the chosen country; some products qualify for a reduced rate.
Limits of the estimate
- Customs converts amounts into euros at the exchange rate for the month of the declaration: enter all amounts in the same currency
- Anti-dumping duties, excise duties and other national taxes are not included
- A preferential duty rate requires valid proof of origin
- The result is an estimate: only the customs declaration sets the amounts due
Frequently asked questions
What is the difference between customs value and invoice value?
The customs value starts from the invoice price, to which transport and insurance up to entry into the Union are added in particular, and from which certain separately shown costs are removed, such as transport after that entry.
Where can I find the customs duty rate?
It depends on the goods' commodity code and origin. Check your code with our tool, then look it up in the European Commission's TARIC database, which also shows preferential duties.
Is transport after the border included in the calculation?
Not in the customs value, if it is shown separately on the invoice. It is, however, part of the import VAT base, up to the first place of destination.
Why does the result differ from the amount customs asks for?
Customs uses the monthly exchange rate and may add other duties or taxes. The estimate helps you prepare and check your file; it does not replace the declaration.
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