# customs assessment

*Last updated: 2026-06-22*

> A customs assessment is the binding administrative decision through which a customs authority formally determines and levies duties, import VAT, and any other applicable charges after examining the declaration and its supporting documents.

A customs assessment is the binding administrative decision through which a customs authority formally determines and levies duties, import VAT, and any other applicable charges after examining the declaration and its supporting documents. Tariff classification under the Harmonised System, valuation in accordance with recognised methods, and origin evidence from preferential certificates all feed into this determination. The importer or their freight forwarder receives an assessment notice stating the duty base, the rate applied, and the total amount payable. Where declared values or classifications are found to be incorrect, customs may issue a post-clearance assessment. Customs assessment is not the same as the customs declaration: the declaration is the trader's act of submitting data and goods; the assessment is the authority's resulting ruling.

**Source:** [https://wirtschaftslexikon.gabler.de/definition/zollveranlagung-56136](https://wirtschaftslexikon.gabler.de/definition/zollveranlagung-56136)

## Quick Facts

| Property | Value |
|---|---|
| Term | customs assessment |
| Language | EN |
| Word count | 122 |
| Last updated | 2026-06-22 |
| Source | https://wirtschaftslexikon.gabler.de/definition/zollveranlagung-56136 |

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