{"@context":"https://schema.org","@type":"DefinedTerm","name":"Customs value calculation","description":"An importer receives a shipment invoiced at EUR 5,000; freight and insurance to the border total EUR 1,200. Customs value calculation adds these figures to arrive at a dutiable value of EUR 6,200 – the base on which import duties and taxes are assessed. The method builds on transaction value by adding all charges incurred up to the point of importation: freight, insurance, and any other costs with direct customs relevance. A common mistake is using the invoice price alone: excluding freight and ","inDefinedTermSet":{"@type":"DefinedTermSet","name":"Frachtportal Logistics Glossary","url":"https://www.freight-academy.com/en/glossary"},"url":"https://www.freight-academy.com/en/glossary/customs-value-calculation","inLanguage":"en","dateModified":"2026-06-22T17:47:38.731276","citation":"https://www.zoll.de/DE/Fachthemen/Zoelle/Zollwert/Zollwert_node.html","markdownMirror":"https://www.freight-academy.com/api/md/glossary/en/customs-value-calculation","provider":{"@type":"Organization","name":"Frachtportal","url":"https://www.freight-academy.com"},"quickSummary":"Customs value calculation · An importer receives a shipment invoiced at EUR 5,000; freight and insurance to the border total EUR 1,200. · Quelle: https://www.zoll.de/DE/Fachthemen/Zoelle/Zollwert/Zollwert_node.html"}