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Value of goods

The customs value of goods will be the transaction value, i.e. purchase price plus delivery costs, at the time of entry into the EU. Find out their characteristics

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Transaction value. Transaction value adjustments

To determine the customs value, the following shall be added to the price actually paid or payable:

  1. the following items to the extent borne by the buyer and not included in the price actually paid or payable for the goods:
    • Commissions and brokerage fees, except for purchase commissions
    • the cost of packaging that, for customs purposes, forms a whole with the merchandise
    • the cost of packaging (labor and materials)
  2. the value, appropriately imputed, of the following goods and services, when supplied directly or indirectly by the buyer, free of charge or at a reduced price, and used in the production and sale for export of the imported goods, insofar as such value is not included in the price actually paid or payable:
    • materials, components, parts and similar items
    • tools, dies, moulds and similar objects
    • engineering, development, artistic and design work, plans and sketches carried out outside the Union and necessary for the production of imported goods
  3. Royalties and license fees relating to the goods being valued, which the buyer is required to pay, directly or indirectly, as a condition of the sale of such goods, to the extent that such royalties and license fees are not included in the price actually paid or payable
  4. the value of any part of the proceeds from a subsequent resale, transfer or use of the imported goods, which reverts directly or indirectly to the seller
  5. the following costs up to the place where the goods are introduced into the customs territory of the Union:
    • the costs of transport and insurance of imported goods
    • the loading and handling costs associated with the transport of imported goods

When determining the customs value, the following elements shall not be included:

  • Transport costs of imported goods after their entry into the customs territory of the Union
  • the costs of construction, installation, assembly, maintenance or technical assistance, incurred after the entry of the imported goods into the customs territory of the Union
  • Interest arising from a financing agreement entered into by the buyer
  • reproduction rights in the Union of imported goods
  • Purchase commissions
  • Import duties and other charges payable in the Union as a result of the importation or sale of the goods