# Customs Value Correction

*Last updated: 2026-06-26*

> Customs authorities initiate a customs value correction when the declared value of imported goods does not reflect the correct dutiable value under applicable law – typically because freight surcharges, royalties, or other cost elements required to form the transaction value were omitted from the original declaration.

Customs authorities initiate a customs value correction when the declared value of imported goods does not reflect the correct dutiable value under applicable law – typically because freight surcharges, royalties, or other cost elements required to form the transaction value were omitted from the original declaration. Common triggers include document audits, physical inspections, or post-clearance controls. The authority issues a correction notice that may result in additional duties and import VAT being assessed on the revised value. Importers retain the right to appeal. In practice, a customs value correction delays cargo release and significantly increases the administrative burden on all parties involved; submitting an accurate and complete initial declaration – including all required additions to price – remains the most effective way to avoid it.

**Source:** [https://de.wikipedia.org/wiki/Zollwert](https://de.wikipedia.org/wiki/Zollwert)

## Quick Facts

| Property | Value |
|---|---|
| Term | Customs Value Correction |
| Language | EN |
| Word count | 125 |
| Last updated | 2026-06-26 |
| Source | https://de.wikipedia.org/wiki/Zollwert |

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