{"@context":"https://schema.org","@type":"DefinedTerm","name":"customs value for import duties","description":"The customs value for import duties is established by customs declarants and authorities as the tax base for calculating import duties and import VAT. The starting point is normally the transaction value—the price actually paid or payable for the goods—plus transport-related costs such as freight, insurance, and handling charges to the point of entry into the importing country, where borne by the buyer. When purchase documentation is missing or invoice values appear unreliable, customs authoriti","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-for-import-duties","inLanguage":"en","dateModified":"2026-06-18T15:35:13.938779","citation":"https://taxation-customs.ec.europa.eu/customs-4/calculation-customs-duties/customs-value_en","markdownMirror":"https://www.freight-academy.com/api/md/glossary/en/customs-value-for-import-duties","provider":{"@type":"Organization","name":"Frachtportal","url":"https://www.freight-academy.com"},"quickSummary":"customs value for import duties · The customs value for import duties is established by customs declarants and authorities as the tax base for calculating import duties and import VAT. · Quelle: https://taxation-customs.ec.europa.eu/customs-4/calculation-customs-duties/customs-value_en"}