GlossaryEN1 min readUpdated: Jun 22, 2026

Customs value calculation

An importer receives a shipment invoiced at EUR 5,000; freight and insurance to the border total EUR 1,200.

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Last updated: 22 June 2026Published: 19 June 2025

Source: https://www.zoll.de/DE/Fachthemen/Zoelle/Zollwert/Zollwert_node.html

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Logistics Concept

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Definition & Explanation

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 insurance understates the dutiable base and can lead to duty adjustments or penalties. Customs value calculation is distinct from statistical trade value reporting, which serves different analytical purposes and may apply different definitions.

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Tools that match this term

Calculate customs valueWork out import duties and customs valueOpen Check transport insuranceEstimate coverage and premiumOpen Find HS codeDetermine the tariff number for customsOpen Compare IncotermsClarify duties, cost and riskOpen

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Customs value calculation

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Related Terms

Alternate Freight Handling Systems

Catalog Pricing Logistics

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